Untitled Texas Attorney General Opinion ( 1942 )

. OFFICE OF THE ATTORNEY GENERAL OF 7’EXAS
AUSnN
Ronormblr Foster Davir
County Attornar A
ntY
Texas
(\
y omacr pay deli~quant
or troot only, wher*
brad Ma propsrty,
6vernl lots or traots,
axatlon purposes?
your requbat Sor ah
aubatanos 0S your Sirat
hat beoauae a Eorna&o hit
y, mxfm, on April 28, 19~2,
loue to know if It has eny
sat83 for the ourrcnt yoar
e either bean aeriouslg
Your second q.uuatioa comernn
9 owner say pay delinq.uont taxer on
property, whore said ownbr has renders(l
of aorsril lotr or treota, in solid0
51, P. C. 3. 1925, proTide that all propccty
shall be Mated for taxation between January 1 and April 30 Of
es05 year, when raquIra$ by the asseaaor, with r6fcFanC6 to the
quantity held or owned on the firat day ot January, in the pasr
for uhlah the property le required to bc llstod er renderad.
a .
Konorrbia Poster C&vie, peee 2
1’
It hns bean bald by tha oourtn of Texas thqt the
llablllty- for cd ~*10rsm faXrJtlOn purpoae5 fa to be dot@rJalood
l8 of January 1 or the Year for tiloh the property 1~ required
to be lietad or rendered. IXntere v. Independent Sahcal Die-
trlot of %ant (Civ. App.) 208 E. 8. 574 Ehabla 011 k Rsilnin(J
Coo&any ?. EJt*ta (Clv. App.) 3 S. K. (26 i 559; Craaflll 3~05.
Oil co. Y. state (Cir. App.) 54 s. F. (2d) 813; CblldroI3s crqlty
T. Strte, 127 Tex. 3&3, 92 8. ‘(i. (%I) 1011.
It held in tha oaeu ot Kirby v. ‘l!ranroontlaeat~l
~5
011 00. (civ.
App.) 33 r;.W. (td) lr72, writ or error refU8tid, .
thet a tax 55eos~O~ anb board oi equalization murt tlx the value
Or property for ta%RtiOn nn oi January 1 Of the ywr iOr whloh
It is aaaosred and that ln flxlne, the velus 0: mlnsral laa~en
for tnratio~, aoadltlons developing after January 1, auoh as
the discovery of 011, cannot br oonaltlcrcd,
hei vc6 and 7212, B. c. n. 1925, authorlzc the
oomrlssioners ooart, alttln& OJ n board or squellzrtlon, to
equalize aaserncsnto nt property subaltted to ,th4 board by the
a#80100f. Although thene statutta aothorirc, tha bonrd to
diminish or fnore55a thn sasssamantn cubmitted to lt, in propsr
omen, ao that thm .acsoammt ~111 be in oompltsnoe with the
Conetltutlon and tho lnws of this Steta, nwrortheLssr, ma think
the84 rt*tutea olasrlg aontearlata tbnt the board’s aatloa must
be b88ea upon valuntlons and property oonaitlona 88 or January 1
or the yew tar ahloh the armssesents 8~6 md6. ft woald follow,
therefore, in answer to your firrt question, th*f t% ohr?ng in
proparty aon4ltLons rasrrltinp rroi3 tiie Ofrb0t of tht toraado "
oould not properly be oansiderad by the board of Rqualizrtion
insofar es tha t&x roll for tha ourrsnt yanr ia aonasrnod.
The mmwtw to your second q.gsrtlon uaemu to have baan
olaarly ancmrbd by sevnrvl daoirionire of tha oourta OT thle
state. This dspartncnt haa llka~loc rtilod ma thin question ia
opinions numbered O-928 and O-1262, ooplca o? which are O50108Ob
for your coarsnience md oesistanos. The oplnlons oontrln e
rull cltetioo 0r the authorltiss anll IAey will not be rspented
hero. Your saoond question nuat be aptcifto~llg nnsnored in
the 5sgatlYOr
Ronorrb1.s Fortsr Davis, pit&o 3
US trust t)Ht we have idly answrrrd pour itwlry.
Tours l‘erl truly