Texas Attorney General Opinion: O-5210A Page: 3 of 5
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47
Honorable Sidaey Latham, Page )
franchise tax reports in this office for
the purpose of discovering taxable values
for ad valorea tax purposes that might
otherwise escape station?
"2. In the event your answer to question
number one is in the affirmative may a
general examination of the reports of all
corporations owning property or otherwise
doing business in Harris County, be per-
mitted?
"3. Is the City Manager of the city of
Longview, Tezas, authorized to examine
the franohise tax report of a corporation
for the purpose of discovering taxable
property for oity tax purposes?
Under Chapters VII, VIII, IX, X and II of Title 122
of the Revised Civil Statutes, county tax assessors and oel-
leotors are charged with a host of duties and responsibilities
in connection with the discovering and assessing for State ad
valorn taxes of property located within their respetivt
counties. With respect to such duties and responsibilities
we feel that these officials olearly are "offloers of this
tate charged with the enforcement of its laws." Sinoe the
purpose of the request of the County Tax Assessor and Collec-
tor of Harris County is pertinent to his duties in connection
with State taxes, we feel that he is privileged to examine
the franchise tax reports of corporations doing business or
owning property within his county. Consequently, the first
two questions stated in your letter are answered in the af-
firmative. This conclusion is in accord with an opinion of
a previous administration of this department, which opinion
was written by Assistant Attorney General Mauise Cheek, dated
December 31, 1931, and addressed to Honorable Moore Lynn.
The fact that the use of such reports for the discovering and
assessing of land for State ad valorea taxes may also result
in sueh lan4d being discovered and assessed for county, school
or other local taxes in no way alters this conclusion.
Tour third question raises a more serious problem.
Cities and towns operating under the general laws are author-
ized4 to pass such ordinances as may be deemed proper fo the
levying, laying imposing, assessing and colleoting of taxes
(Article 1041, .C.S.), while home rule cities are authorized
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-5210A, text, 1943; (https://texashistory.unt.edu/ark:/67531/metapth262475/m1/3/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.