Texas Attorney General Opinion: O-930 Page: 4 of 9
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.Bon. Geo. R. Sheppard, Page 4
taxation, that neither is entitled to any advantage over the other,
and certainly that none should be acquired by delinquency.
Furthermore, to reduce an assessment, which was legally
and fairly made, giving such reduction of assessment a retro-
active effect, resulting in a man's assessment being loer and the
taxes paid by him therefore proportionately less than others about
hia, and who had p'=id their taxes when the indebtedness became due,
would be in violence to eotion 3 of Article 1, of the Texas Con-
stitution, providing that "al4 free men,when tley form's social
compact, have equal rights, and no man, or set of men, is entitled
to exclusive separate public emoluments, or privileges, but in
consideration of public services "
That part of the statute providing for such reduction
of assessment where it appears that enforced collection of aooumulated
delinquent taxes, penalties, interest and costs, would be inequitable
and confiscatory, is inapplicable to current taxes. So far as that
part of the statute is concerned whioh provides that an assessment
may be reduced where he alue the value of the property has depreciateed in
so far as current taxes are concerned (and this would be equally
applicable to delinquent taxes), we need hardly say more than quote
from the opinion %f Judge Critz, in o ran Drilling Co. v. Sheppard,
87 . 1. (24) 706, as follows:
"When we read the various tax provisions of our
Constitution singly, and in the light of each other, we
are convinced that by necessary implication, if not by
direct language, it prohibits more than one valuation of
property for ad valorem tax purposes for the same tax
year. In this connection we call attention to the fact
that the various tax provisions of our Constitution use
the. word 'valuation' in the singular. Also a holding
that more than one valuation can be provided by law for
the same tax year would bring about impossible situations
in regard to wany tax ters. In this connection ve call
attention to the tact that section 58 of article 5, of our
Constitution permits bonsca to be issued by.any county, any
political subdivision of a county, any number oi'adjoin-
ing counties, or any political subdivision of the state,
or any defined district now or hereafter to be described
and defined within the state of Texas, etc., for certain
purposes in any amount not to exceed one-fourth of the
assessed valuation of the real property in suoh district
or territory. It is clear to us that this provision
of the Conotitutin descanetrates a direct constitutional
intent. not to allow more than one valuation. It undoubt-
edly demonstrates a constitutional implication not to do
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-930, text, 1939; (texashistory.unt.edu/ark:/67531/metapth258110/m1/4/: accessed January 21, 2019), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.