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1940 Book 3 Texas Attorney General Reports and Opinions 1 (1940)

handle is hein.sag/sagtx0169 and id is 1 raw text is: 719 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUS IN GSALD C. MKAR fonorable George H. Sheppard Gomptroller of Public Accounts Austin, Texas Dear Sirs Opinion 0- 14 Ret T vela y an assess- aotua value, Other propert e in0 valued for tam purposest 4t of ac- 1 value. In your letter of' r £, 1 40, you advise that in 1934 a certain taxpayer r de d hi pr perty at .its actual market value, which renditi v ot educed by the Board of Equalization. However, as to other .roperties in the county for the same year, v as- for p p poes were Intentionally fixed at only fort per c. t of t, value by the Board of Lualization. Ye r st ur op on as to whether or not the Commissions f' trt of oh co y may now declare ouch assessment void an cause le 'operty to be reassessed for the year in qua to /Uh r e 7r, 1ovised Civil Statutes, in ren- derln.~is re esta , ta zpayer was required to set forth tho ue- t all Val t reofri According to the facts sub- nit a us, h omplie -ith that statute literally. Article 721 , n-vised ivi Statutes, requires the tax assessor to do- live th rondi ons to the Comlssionors' Court, Then Article 7212 p-0v-es th t -rho boards of equalization shall have power, and it -r -a he official duty, to supervise the assessment of their 8;;)-0t' counties, and, if satisified that the valua- tion of an oroarty is not in acordanoe -with the lava of the ctat*e, to in case or dizinish the sane and to affix a proper Valuation thereto, etc. While it is uncoubtodly conteplated that property shall be asotssed and taxed upon its fair cash market value (s rt. 8, Sec. 20, and Art. 8, Sec. 1, State Conat., ant Art. 7164, R.C.s.), it must be borne in nind that Article 8, Section %C0-OU4MUNICATION IS TO BE CONSTRUED AS A DEPARTMENTAL OPINION UNLESS APPROVED UY THE AT-. oP'v GENERAL OR FIRST ASSISTANt

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