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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