Untitled Texas Attorney General Opinion ( 1945 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROYER5ELLERS
.AlTORHEY
GENOIA‘
Bon. Joe H. Thompson
County Attorney
Rand8ll County
Ouiyon,-Text18
Dru Mr. Thompson:
II ana sign a
axes deduated from
the Constitution,
prbvlalon is that the property be assessed in
ha taxable value bs asosrtained. Artiale 7152,
v. R. c. s., makes it the duty of the owner to render his
property for tsxatlon, but in oases where the owner falls
ior 6x1~reason to do so, Artlole 7193, V. R. C. S., makes it
the duty of the assessor to~render and assobs the property.
.-Hont Jo6.H. Thotupson, pegs 2
The esseossd faxable value bring thus obtained,
the taxpayer 1s entitled to sn eremgtlon of $3.000.00
ol”ths assasse5 taxable ~4lu4 of hla resldenoe homestead
a# nbw defined by law at any time ho ol~lms hla exemption.
YOUrs Y4r.V tNly
ATTORNEY
OlCf@.RAL
OT TFZk3
Ii. T. Bob Donahue
Assistant