Untitled Texas Attorney General Opinion ( 1945 )


Menu:
  •                                                                    459   i
    OFFICE   OF THE   ATTORNEY    GENERAL   OF TEXAS
    AUSTl%l
    GR````SELLERS
    A,.y````~
    GLNLRAL
    gonorableA. 0. Mueller
    county Attorney
    Llano county
    ~a,    Texas
    Dear Sir:                     Opinion no. O-6708
    rrom this Department is as follovs
    %le county Coamllss
    County has requested me
    and AR!PICL?7218 of the
    to-Board af 41x11
    it as a board
    in Pay of each
    cable WORE
    the assessment
    ir counties
    7218-m          & pert: ?PheAssessor
    ubmlt a.llthe llfstrof propert ren-
    to the first Monday Jn June to
    izatlon of his county on the first
    or as soon.thereafter  as practicable,
    ectloa, approval, correction or equall-
    the above two statutes-
    ',U&dder                       Is It Imperative
    that the Board of equalisagion meet 'On the second
    Monday in I&y of each Tear, or a8 soon thereafter as
    practicable BEFORE the first day of June’ or can the
    Board of.4ualizatlon meet on the.'First Monday in
    June or aa soon thereafter as practicable?'
    .:orsrable
    A. G. !Sueller, pw     2
    nIt'would seem that the firat Artlole above
    quoted requires the i3oard oi tqualization to met
    Em?i% the firat day of June, and then ooatinue by
    additional meetings, after adjournments, until the
    assessment lists have been inspeoted, SpprOVed,
    oorreoted or equalized. I would   like an opiuion
    in regard to the abov6."
    There is no confliot between Article 7206, V. A. C. S.        i;
    end titiole 7218, V. A. c. 5. Artiole 7206 pertains to the duties
    0: the Comaissioners*Court while aittiug~as the Board of Xquali-      i4
    zation. Xrticle 7218 pertains to the duties of the assessor or    .
    t3lZSs.
    Since there is no oorfliot batween the two above men-
    timed  Articles,'we must now analyze Artiole 7206, supra, to
    ~itermine the answer t0.you.rinquiry. 'rie ma   that WC Tex. Jur.
    133, provides in pert as follower
    RThe first paragraph of the.article provides
    that the board shall sit *on the aeoord Zoadag in
    Xay of each year, or as aoon thareaftar as prao-
    tioable before the first day of June;! nevertheless,
    a oontinuation'ofproceedings after Juse 1 does not
    render an inoreaee of value nsde .afterthat date a
    nullity."
    in Crahm vs. Lasater, (oiv. xpp.) 26 2. 3. 472, the
    court in a di5OUfdGn  of Article 1517a, 1 Sayles'Civ. St. (now
    titicle 7206, v. A. c. s.; with the exoegtion of one or two minor
    differences, auoh as the changes in dates)said;
    vi3ythe first subdivisionof artiolo 1517.6,'~
    1 Sayles' Civ. St., it is provided: 'The county
    coa5issioners*courts of the severai oounties of
    this state ahall oonvene and sit as a board of
    equalization on the seoond E!ondagin June of eaoh
    3-a-, or a8 soon thereafter as praotioable before
    the 1st day of July, to reoeive all the assessment
    lists or books of the assessors of ttieircounties
    for thair irapeotion, corraotion, equalization,acd
    approval.* It will thus be seen that the gurpoae
    of the seating which is thus required to.be held in
    June is to receive thy lista and books frondthe
    asseaaor, and that~it is n6t ex_=ressly stipulated
    that the iyorkof the board in nakin~ tha inspeotion
    aildcorrection rsquimd  of it ahail be OOapb3t3d
    a3cornbleA. 0. liiueller, w6e       3
    within the time nti5ea in this aaotion. In the case
    of Swenson v. EoLaren, 2 '28x.Civ. App. 334, 23.S. X.
    309, we quoted with approval somwhat at length frox
    seotion 448 in Sutherland on Statutory Construction,
    where it iaheld that ordinarily ststutas of this
    kihd are, as to the tiineapeoified within i-ihich  an
    aot j,.e to be done, only direotory, and do not prevent
    Its perforxanor after the expiration   thereof. Xe find
    nothing in this motion of the statuta which leads ua
    to conolude +hat the legislature intended that the
    oo~maissloners~  oourt should n6t only meet in June for
    the purpoee   of receiving the lists froa the assessor,
    but should be reatrioted   to that month in &ving the
    notioes required to the taxpayer, and in the perfomatioe
    of the duties required of them in hearirg the different
    parties. iie can easily see how, under soxe oiruumstanoes,
    such time would be wholly Inadequate for the purpose I.xI-
    ten&id to be aooompliahed. 3e therefore oo.uoludethat
    the action of the board of equalization sitting   after
    the lat day of July, whloh in this oaae seas to have
    been a continuation of the June meting, is not for
    that reason a nuJ.lity.W
    IE view of the foregoing it is our opinion that the pro-
    of Article 7296, supra, as to the tim apeoifica
    visio.-,s                                                withb
    ..:.ioi
    the Coaoiaeionera~Court shall convene aridsit as a board
    ai"squelization am direotory, but if the Comisaionera* Court
    Lees hot met as an equalization board within the desiaeted
    it should convene as .soonthereaftar as practicable.
    ti::.e,
    :;'a
    call your attelitionto the fact that the Comniosioners~
    Zo:irtshould avoid a= 'ucI?ecessarydelse In tha performmoe of
    this tiportant duty in order that ~thabusiness affairs of the
    coiL'rty
    and state nay be adxinistsred in an orderly oalinex,and:
    t%e zi&ts of all parties oonoerned .my be protected.
    Pours very truly,
    

Document Info

Docket Number: O-6708

Judges: Grover Sellers

Filed Date: 7/2/1945

Precedential Status: Precedential

Modified Date: 2/18/2017