Untitled Texas Attorney General Opinion ( 1974 )

T~EATTORNEYGENERAII~
OF TEXAS
June 3, 1974
The Honorable, H. J. “Dot” Blanchard Opinion No. H- 317
Chairman, Legislative Property Tax
Committee Re: Authority of Legislative
105 W. Riverside Drive- Property Tax Committee to
Austin, Texas 78704 dompel the production of
appraisal data
Dear Senator Blanchard:
You have asked our opinion on two questions which concern “the
extent to which the Committee may require local units of Government
to provide deta,iled appraisal information from their own files and from
the files of private appraisal firms which have compiled such informa-
tion with public funds under contracts with taxing units. ”
Your specific questions are:
1. May the L.egislative Property Tax Committee
require the.~local Assessor to provide detailed
appraisal information to the Committee and to
make all of the records in the tax office available
for use by the Legislative Property Tax Committee
or their designees?
2~. Is such information, if it is held in the files of all
types of tax appraisal firms subject to forceable
disclosure to the Committee, directly or through
the Assessor of the taxing unit regardless of any
understanding by or between the assessing unit
and the appraisal firm?
Article 7100, 5 3 (e), V. T. C. S. , which is the statute creating the
p. 1467
The Honorable X J. “Dot” Blanchard page 2 (H-317)
Legislative Property Tax Committee and outlining its powers and duties,
provides:
(e) The Committee also shall have free access to
all books and records. in the several departments of
the State government, and of all tax units in the State,
and officials of every State agency, department, insti-
tutionand tax unit are directed to provide such informa-
tion as may be requested by the Committee and to assist
the Committee inaccomplishing its objectives. . . .
A tax unit or unit as used un this Act shall mean
any governmental agency authorized to levy taxes
under the laws of this State.
We believe $ 3 (e) .gives the Committee ample authority to require
production of a local tax assessor’s office records including detailed
appraisal data.
Additionally, Article 7100, $ 3 (c) and (d), V. T. C. S. , provides:
(c) The Committee shall have power to administer
oaths and to subpoena and examine witnesses, and to
issue subpoenas duce.s tecum, and shall have access
to and power to order the production before such
Committee of any and all books, documents and papers
which may be in the possession or under the control of
any person, company, corporation or receiver, assignee,
trustee in bankruptcy, or bailee, whenever such Commit-
tee may consider same necessary or proper in the pro-
secution of any inquiry under or in the execution of any
provision of..this Act and all such process shall be served
under the provisions of law governing the service of pro-
cess in civil cases, insofar as applicable.
p. 1468
The Honorable H, J. “Dot” Blanchard page 3 (H-317)
(d) Any per~son who shall disobey any such subpoena,
or subpoena duces tecum, or any such order of said
Committee, or who shall fail or refuse to attend as
by such subpoena directed, or to testify when so re-
quired to do under the p~rovisions of this Act, shall be
deemed guilty of contempkand may be punished therefor
by the Committee under provisions of laws applicable to
the district courts in such,cases.
In our opinion thi,s statutory grant of authority is sufficiently broad
to justify the issuance of subpoenas duces tecum to compel production of
data compiled by private individuals and appraisal firms. Cf. Attorney
General Opinion No. M-309 (1968). You have called our attention to no
reason this information would be generally privileged from the process
of the committee, and we are aware of none. Cf. Harris County v.
Bassett, 139 S.W.2d 180 (Tex. Civ. App. Galveston, 1940, error ref’d).
Of course, the pr,ocess of the committee is limited generally by rules
of relevancy to the authorized scope of investigatio~n and by the protec-
tions afforded individuals by the Constitution. Rarenblatt v. U. S.,
360 U.S. 109 (1959).
Among potentially relevant constitutional rights is the right to be
secure from government confiscation of property without just compensa-
tion. U. S. Constitution, Amendments 5 and 14; Texas Constitution,
Article I, $ 17. For example, whether information prepared by an appraisal
firm for sale would be property entitled to compensation because of its
revelation would depend on the facts of the individual case.
SUMMARY
The Legislative Property Tax Committee is
authorized to compel the production of appraisal
data from tax assessors and from private individuals.
p. 1469
The Honorable H. J. “Dot” Blanchard page 4 (H-317)
Very truly yours,
v Attorney General of Texas
APPR”K4f:
LARRV F.
0-w
DAVID M. KENDALL, Chairman
Opinion Committee
p. 147b