Untitled Texas Attorney General Opinion ( 1944 )

Auwrrlv11.TEXAS
GROVER SELLERS
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Mr. T. M, Trimble
First Assistant Superintendent ,,.,
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State Department of'Education
Austin, Texas I
Dear Sir: Opinion No, ~0-5813 "
Be: Under the facts submitted,may the
EqualizationBoard of ,the.Texarlcana,
Texas, Public Schools~evaluateand
'assessfor taxation monqy.and'se--
curities of certain .estatesdeosited
in the Texarkana National Bankt
You have submitted the following question, submitted to you,byMr.
H. W. Stillwell, Superintendentof the Texarkana schools:
"The EqualizationBoard duly appointed by the School Board,
equalized taxes and made i.ts,,report.In,s~ doping,it put on
the tax roll a certain assessment against three estates
which it evaluated itself. The assessment~againstthese
estates was in each caae~for money and~ar securitieswhich
in the opinion of the~.equalizationBo~ardthe sstate~shad on
deposit or in safety depasit.boxes~inthe Tcxarkana National
Bank. It was of thenopinion that each estate had at lea89 as
much as the Board.includedon theaaaassment,~ The Board did
not make such assessment againstany other taxpayer or any
other taxpaying estate in the School District.
The School Board desires to know whether such assessment on
the tax roll by the EqualizationBoard is le~galand would
stand."
In the case of Burnett vs. Tax Collector,13 S.W. (2d) page 613,
Judge Gaines of the Supreme Court of Texas said:
"The,function of the board of equalizationis to correct
errors in the valuation of property that has been properly
assessed. It has no power to add to the rolls property not
previouslyassessed, or to take from them property which they
embrace, Galveston Co. vs. Gas Company, '72Tex. 509, 10 S.W.
Rep. 583."
c
Mr. T. M, Trimble, page 2 0-5813
In the case of Crocker V. Santo Causal IndependentSchool District
et al, 116 S.W. (2d) page 750 the court used the following lan-
wge a
"The assessment of property ie peculiarlythe duty and res-
ponsibilityof a tax assessor. The jurisdictionof the com-
miseionerst court with reference to assessments is confined
to raising or lowering assessmentsas incident to its duties
as a board of equalization. It has no power to add property
to the tax rolls not previously assessed, nor to take property
from them!
In view of the foregoing authoritiesyou are advised that the ques-
tion propounded by Mr. Stillwell is answered in the negat.ive~.
The
Board of Equalizationexceded its authority when it added to'the
tax,rolls property not previously assessed.~
Yours very truly
APPROVED FEB. ,l,1944
GROVER SELLERS ATTORNEY GENERAL OF TEXAS
ATTORNEY GENERALSOF TEXAS
BY C. F. Gibson
CFG:ncd;ml Assistant