Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OFTEXAS AUSTIN flonornble F. II. Massie County Auditor Wilhargcr County Vernon, Texas Ilear Mr. Massie: or the year nd then vote in Dfl elcc- the ahol1shmcnt of the , relative to the right now render his personal property t.o the Tn or th2 year 1944, and thereby beoomc 011 ion which has been call- ed to abollsh the .sed Statute5 regulrcfi each per- ation to render his property, hotIt etweon January 1st and Apri~l 1st of' the Reviscfl Statutes requires the city to aake n list OF all personal property Whi cl1 has en in for nssossmcnt, am? asses6 same in the name 0P r, if ho be. known, snd if not, t,hen assess same as an unknorin owner-~ Article 1046 of the i~eviscc? Statutes rCqUirCs the Assess- or end CoIlector oE the municipality to nscertajn all property nith- tn the citr that has not hem asscssod for tsxnticn to present same to the Condssioners' Court, which shall assess snic? property, and same shall then be entered upon u suppIoxx~tal nssossmnt roll as amjnst unknom owners. honorable, F. I. Kassic - page 2 When a tnxpa,yer, whose nar:!e does, not appear on t.he tax roll, desires to pay his t,a.x, t~he Cit.y Tax Collector, under Arti- cle 7209, is required Tao assess said t.ax.paycr, then ond~ t.herc co],- lect~ his tax, and enter his none on the supplcmatal roll. It is cur opi,nicn that under nnc? In virt.uo of sa3.d above st.atutes, any person who fni’led to render his pcrsoml proporty hetween January 1st and April 1, 1944, can now render smne, and have it placed on the a~ssesment rolls for t~ho year 1944. Article 1243 of the heviscd Statutes prov3,dcs: ‘AYl persons who arc Xo~a7ly qualified voters of the state and county * *) Q, end are rosidont property taxpayers in the ci t.y or town 0 * *, as shown by the last, nssessmnt. roll OF such city or town shall be ent,it.led t.o vote at. such election.” ,(for t.be abolition ol t.ho cor~~oint.ion) It our opinion is, that, any election held for said pur- pose, aftcr Apri~l 1, 1944, wmld be g,ovcrned by the as~scsment roll of 1944, since it is the last, assessment roll that the low requires the Tax Assessor to make. It Is our opinion that any person who is otherwise quoYi,fied to vote nay, prior to t,he time t.he eYection is held; render. his personal or real pr0pcrt.y to the Ta.x Assessor, and have same placed on tha assessmen~t roll, an?! thereby- bccomo qual.iCied as a vot.er, under said Arhiclc 1243 of the heviscd St.atutes, whi,ch provides t.hnt in order to be a vot.er he aust be a taxpayer, as showsn by “the last. assessaent ro? 1 .w We do not. thluk a per&or? who was on the assessment rolls for .1943 would be ~ent.itlcd~ t.0 vote, unless his name np- pears on the assessed roll for 1944. Very truly yours ATTOi?li’SYCEli!3liAI~ OF TEXAS .. us -3 - Gee. W. Earcus Assi atant