Untitled Texas Attorney General Opinion ( 1946 )

. 40 L . @ OFFICE OF THE ATTORNEY GENERAL OF TEl$AS AUSTIN OROVCR SLLLLRS ).mnLIcIOCNLML I * ant v’rluola roa- I&wall in pnviour oat of on. bundrod Konomble Oeor&r IL !3hoppard,Pago 2 f'urthu raarldored and tbr Eooardhaving hard and !mLI&d the widmncr and tortimny of nuauolu witnorer* rogerding valuom, and lauinfiheard ud oonrldorrdf'uUy the reporta, widena *ld te8thOny of 188 lppralrll l* putti, Ritebud & and their uployaoa, Abbott &ad bein fully iafomod b the uttor, flnd8 and monofudor that tb oil, gar md nlnoml intUO8t6 in hhd in ~OntgOaiUy COWlty, Tome, Vlr• e88088Od fW tUAtiCm for the per 1945 a tl valualon greatu tima that paM*d upon other proprrt in kmtfouwy CouNy Toxar, of ririlar tJ ~8, and out of propor4ion to thr tmblo telue OS 8uoh property, and the 8gents OS nwxiarou8 puronr, fir58 and rorpors8ion~ owning minoral interrat or oil and gar interam in lad in Lontg0mOry a0mty, TOur, h%vily;rqoarod b&on thi8 court, 8itting a8 a Board of gqualimtion, tad applied for IY- llmf and having ronrtmd their protertr lg a in8t the arrrrs~!ken%r &ado by tliirBo&rd for the par 1945, Pnd the Court heviq hoard the tortlmony of oonipetentand a8intrr*rtod wit- llO88.8,8nd he~ine mdr ruoh prr8oM.l Ukd lndopendent inro8tigetion PIIit dm68 neoeerarg and lxpodiant, and heviag found after full in- voetigation that the l8808tdWtl88Of 8uah pm- perty lortho~yru L9451iox-8dl8clrfminatg and out of proportion to the temblr value of rush oil.aad gre pro rty md ainOrr&,intOrO8t8 in land rti that tr a lformal ‘or l ttwpted eolleotion of the lammilated dolinquont taxw, penalty lntrrort and coota 0x1ouch csrerrments for t!Io year 1945 would be lmqUitBb1a and 8ORfisC@tO~, md it appmrtng that tnir Board lrronoou~l~ datrminod huobofore to am418 ruoh pmprrtior on a bar18 of tsirty-four and four-tenth8 pot oont of tbo one hundrod jmr’oont vilrutloa rhoun in the nport of Prito.hard& Abbott on file with hho Court, md that the paroonta@of tha oa* huudrad pot oont valuation fotardbf Ritabard a Abbott ought to b tiduoad to 2914, l+tontv-‘3iru &nd four-tonthr par Oont of 8U8b ril8.r h? tb pear 1945, it lr thornfor. reoordin&r ordwod, 42 Honorable Qeorgr ii.&6?pard, ?a~ ) 6djudged and drorrrd thmt the 668086.~6nt8 for ttu yaw 1945 rhall be on & b6818 of 29.4 .por rent or thr on6 hundred par o6nt veluation ahown by Ritehard k Abbott in choir 1949 1-6. port the ldju r tmc 66 nt to th. a886886d Vah.8 of I in oral and ainrral lntrro8tr being noam- rcry in the judgment Of thi8 Bout in order CO nUk0 rush ~88668mMtS rquitablr 6nd 3U88. 'The Clark of thir Court rhall furnl6h to iionorcbh George il.aiieppard State Comptroller, 8 certified 00~7 hW60f CO tiU A88086Or and Collootor of Taxer of this County, rho 6ball makr the luM88Uy OOmOtiOnr 011 hi8 vO118 Bnd noivr payIRon of tax68 for th6 yeor 1945 on thr brrir above flx6d, the intrrort and penalties to ho oalaulated on 6uch sdjurted l8ae88mmt8, a8 provided by lau." You hav6 requrrtrd u6 to ldvi66 r;hethrr thir 18 a valid order and whether the Comnisaionrr8 Court ha8 the 6utnority to find and d~t8nnina ~8 it did in this cwder; the tex collector i6 outnorired to act &a alro, an;et.;lrr direotsd in r&id order. A xrontly the Comii86ion8r8 Court of Xontgamory county war Eaeing itr ruthority to 6htW 8uah ardor a8 above quoted upon Art1010 7345d, Y.A.C.3. We 6ay t:iisfor th8 roaaon that the Cmmir6ionrr6 Court in drafting thr ordrr followd the procedure pr68OribOd in this ltatute and liko- ~186 found what the asrrrsrd v~lur 8hould bo in llru of uhpt va6 prBviou8ly dotumlnrd by t-ha eaurt to bo the oorrrct value et wLlch texrr should b6 ooll66tod. T1A8 drpartment in Opinion lb. O-930 held thet Article 7345d wa8 unconrtit- utlonel. Ti&6 holding was rr-affinnod in Opinion No. O-6257. Sinoo JOU are fsmiliu vith thssr opinion8 w4 h&v4 not on- closed copier of th6m. A6 was pointed out in Opinion Ho. O-6257, if l66886aont8 urn void, the prop6rty involved should b6 re- lss688ed at A oornotsd value. Tbo idea b6ing that b void arrossmont 16 a nullity, Bnd th6 proprrty involved would b6 in 8 rtetur of not hsving been a68os58d at all and that it would b6 n6oorrery that the prOp6rty b6 a388ss8d 80 43 . tlonorablr Deorgo li. 3brppud, PWS 5 6thU ptopX'ti.8. AOt tha lOAditiO &Oh 18 A Uib tb thd la tlu Uon8~oaary aitubtlon no psoportyib boia r8dUo.d to 8e.t b btNdA?d ubrd in i i adiy.thO r8.088.d +iluAtiOA of like prop@rOy~ no pro&W*y 18 ing roduood to ROO$ th@ btaAdU'd8 tl0.d in d.trnninin~ tb A88b88.d VahAtiOA kina of ropel%T. A neula&``smUlt ib bolng mad8 2 "II 8 th4 OaW, the OOUdb rO8O~iB@ t&t tb w .XW bush ip rinbiplo laid dowi iA tb Live1 08U hA8 A0 AppliOotiOA. E leetre fndrpndent I 3ahool Direr et vr PI,T. Vwonor t&t&e, 140 fex. 483, 168 S. We Pd 64%. w8 trwt trhr foregoing -r8 par 1llQui~. RGKtmr