DocketNumber: WW-258
Judges: Will Wilson
Filed Date: 7/2/1957
Status: Precedential
Modified Date: 2/18/2017
September 13, 1957 Hon. J. Albert Dlckle Opinion No. ``-258 County Attorney ', Coryell,County Re.: Can the Commissioners' Gatesville, Texas Court require the Central Texas Cattlemen'sAssocia- tion to render and pay taxes on stock which are located in Coryell County on the Fort Hood Reserva- Dear Mr. Dickie: tion? You requested ~theopinion of this office upon two questions which we shall,laterstate after giving the facts upon which your request is based. The facts are: The Governor has given a deed of Cession to the Federal Government on certain lands which comprise the Fort Hood Military Reservation. Partof these lands lie within Coryell County, Texas, and itis this part of the land covered by the deed from the Governor with which we are here concerned. By a lease agreement dated March 4, 1954, the Secretary of the Army leased 'tothe Central Texas Cattlemen'sAssociation,a private corporation,incorporated under the laws of the State of Texas, the land here invloved for a term of five years. The primary purpose forwhich this lsnd was leased by the Federal Government to the Corpora- tion is for grazing cattle. The Stockholdersof the Corpora- tlorihave,anagreement between themselvesas to the number of cattle and the~terms under which the stockholdersof the Corporationare privileged to graze cattle owned by them upon the land covered by the lease. We do not deem it.necessaryto give further details of the'lease or the conditionsupon which the Stockholdersof the Corporationmay graze their cattle upon the leased land. You ask two questions as follow,s: (1) Doesthe Commissioners( Court have the 'authority to require the Central Texas Cattlemen'sAssociatfon,a cor- poration, to render 'fortax purposes livestockwhich the indivi,dualmembers ovfn and graze on the Fort Hood Military Reservation? Hon. J. Albert Dickie, page 2 (``-258) (2) Does the Commissioners1Court have the author- ity to require the rendition for tax purposes livestock owned by persons whether individualsor corporationswhich are located on the Fort Hood Military Reservation? We shall answer your questions in the order stated. It should first be observed that the Commissioners'Court does not have any authority to require the assessment of taxes. This authority is by law conferred upon the Tax Assessor and not upon the Commissioners'Court. The case of Cracker v. Santb Con. Ind. Sch. Dist.,116 S.W.2d 750
(Ct. of Civ. App. 1938) states'the law as follows: "'Some confusion is manifest * * * regarding the nature and functions of renditions of property and assessments. "'It should be borne in mind that a taxpayer never assesses his property for taxes. Not even a commissionersl~ court has authority to do that. The assessment of property is peculiarly the duty and responsibilityof a tax assessor. The jurisdictionof the commissioners'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 propert from them. * * *I' (Emphasisadded3 The constitutionaland statutory authority of the Commissioners'Court as is observed from the foregoing state- ment of the law in the Cracker case is to act as a Hoard of Equalizationand is confined.50raising or lowering assessed valuation. Moreover, under the facts submitted, the Central Texas Cat'clementsAssociation does not own the cattle grazed upon the leased premises. The ownership of the cattle is in the individual corporate stockholders. Turning next to your second question, the answer is the same as to your first insofar as the authority of the Commissioners'Court to require the individual share holders in the corporation to render cattle owned by them. The Tax Assessor has the authority to assess against each individual share holder all of the cattle owned by them which they graze upon the leased land to the same extent and in the same Hon. J. Albert Dickie, page 3 (``-258) manner as cattle ,owned,byothers not stockho.lders in the cor- poration and not grazed upon the leased land. The lease agreement with the corporationand the agreementbetween,the share holders in regard to grazing cattle upon the leased~landare wholly immaterial to.the~ taxability'ofthe cattle,~owned by the share holders of the corporation. .If the shar,eholders of the corpo~rationdo not voluntarily render to .theTax Assessor the cattle owned by them for taxation the Tax Assessor should.assessagainst each owner the cattle owned by them upon the unrendered roll which assessmentwill be just as valid as an assessmentmade upon the voluntary rendition of the taxpayer. Under the facts submitted there is no question of immunity from taxation of the cattle grazed upon the leased land because they are grazed upon a military reservation which has been ceded to the Federal Government by deed from the Governor of the State. Whatever may be the scope of,the deed from the Governor to the Federal.Governmentjurisdiction insofar as here involved has been relinquishedby~the execu- tion of the lease to the corporation. Article 5248, V.C.S., reads as follows: "The ,UnitedStates shall be secure in their possession and enjoyment of all lands acquired under the provisions of this title; and.such lands and all im- provements thereon shall be exempt from any taxation under the authority of this State so long as the same are held, owned, used and occupied by the United States for the ourooses exoressed'inthis title and not otherwise; provided, however, that any personal property,located on said lands which is privately owned by any person, firm, associationpf persons or corporationshall be subjec,tto taxa- tion by this State and,its political sub- divisions: and urovided. further. that any portion of ‘saidlands and improve- ments ~whichis used and occupied by any person, firm, associationof persons or corporationin its private capacity, or which is being used or occupied in the conduct of any private business or enter- prise, shall be subject to taxation by this State and its political subdivisions. Hon. J. Albert Dickie,~page’4 (``~258) Ae amended Acts, 5lat,Leg,, 1st C,S,, p. 105, ah. 37, B11.” (E&~phaeis added) The foregoing statute became effective March 17, 1950. The deed of cession from the Governor to the land embraced within the Fort Hood Reservationupon which the cattle’aregrazed was given September 6, 1950, and was accepted by the Pederal GovernmentNovember 3, 1950. It thus appears that the foregoing statute was In effect at the time the deed of cession was given by the Governor and accepted by the Federal~Government. The Governor had no authority to give a deed of cession to the Federal Govern- ment contrary to the provlsions of the statute which We have underscored,which providea that “any personal property loaated on said lands which $a privately owned by any person, firm, associationof persons or corporationshall be subject to taxation by this State and its political sub-divisions.” It is a well reaognizedprincipal of law in this State that contracts made and entered into by statutory authority that the terms of the statute Will be read Into the contract,’ although not expressly embodied therein. Empire Gas and Fuel Company v. State,121 Tex. 138
, 47 S.B. 26 2bb (1932). You are therefore res$eatfullyadvised that all cattle owned by individualsor aorporationsand grazed on said lands should be assessed for ad valorem taxation by the Tax Assessor of Coryell County to the same extent and in like manner adsall other cattle in the aounty not grazed upon said leased land. If such cattle are not voluntarily rendered for taxation by the owners thereof the ,TaxAssessor should place them on the unrendered roll. SUMI’IARY Cattle grazed,upon land leased by,the Federal Government to the Central ‘Texas Cattlemen’sAssociation,a private car- poration, are subjeat to ad valorem taxes to the same extent and in the same manner as cattle not grazed upon said leased land. Said cattle are not immune from taxation because grazed upon a part of a military reservationwhich has been leased by the FederalsGovernment to a private corpora- tion for grazing purposes. Article 5248, Hon. J. Albert Dlckie, page 5 (``-2581 Vernon's Civil Statutes quoted above specificallyprovides that personal property privately owned and located upon land ceded by the Governor to the Federal Government is subject to ad valorem taxation. Very truly yours, WILL WILSON Attorney General Assistant LPL:gs APPROVED: OPINION COMMITTEE George P. Blackburn, Chairman J. C. Davis John Reeves C. K. Richards W. V. Geppert REVIEWED FOR THE ATTORNEYGENERAL BY James N. Ludlum