Texas Attorney General Opinion: O-1462 Page: 2 of 2
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Don. Finest uinn - Page 2
of theo facts in each case, which statc mnt an1 the
action had thereon and the ny of each cwmssioner
voting for or against the reduction in valuation ask-
ed for shall be entered upon the minutes of the court;
and a certified copy of the action had thereon shall
be furnished to the Comptroller, and, when the values
are so orroeted or rodnod payment o taxes shall
be. accepted in acoznwioe ith such reduction, to
which shall be added Interest, penalty, advertiatig
and costs as provided by lawv
It is the opinion of this depIrtment that, for the
reasons set out in the two opinions herein OnUclosed(Insofar
ai Article 7350 attempts to allow a ro-ssessment o faxes by
the comissionoro' court on uknon and nranderec prorty,
which assosement was not originally void, the same -s unon-
stituttonal Insofar as this Article purports to allow a ro-
assosment in oases where the original assessment wa s voia,
the sawe is costiatut-Onav.)
I answer to your third qution we cannot atteenpt
s o iay donon iroasila rule as to what faireos to comply
with the statutory rquirSemnts in iE king asessents womld
reder the sae voi. however, if the stattory7 reuisrsem
have ben cmpled with, the asesrrnt sa be set aslde outly
on the rounts of trut or the adoption of a fAmew ally
JPonU method o assoasnont.
rIo also ask what procedure should take place be-
fore the counssionezs' court to set aside an 4ass0 mn in
one of those cases. We would greatly app ciate oT8Ets r-
Itg us a brief on the question of' proerdre before the con-
4saionero*s court in tax cases and in gemraI.
Very truly yours
ATOrNEY oER im OFnSTAs
uSDsPFRov OCT 7, 19i
62tvtc ATTORNEY GENERAL TEXAS
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1462, text, 1939; (texashistory.unt.edu/ark:/67531/metapth258648/m1/2/: accessed October 20, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.