Texas Attorney General Opinion: V-949 Page: 3 of 10
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Hon. Stewart W. Hellman, page 3 (V-949)
duties with respect to assessing property for
the purpose of taxation. . . .
Article 7174, V.C.S., reads in part:
"Each separate parcel of real property
shall be valued at its true and full value
in money, excluding the value of crops grov-
ing or ungathered thereon. ...
Article 7206, V.C.S., reads in part:
"Each commissioners court shall convene
and sit as a board of equalization on the sec-
ond Monday in May of each year, or as soon
thereafter as practicable before the first day
of June, to receive all the assessment lists
or books of the assessors of their counties
for inspection, correction or equalization and
approval.0
When property is rendered for taxation the
assessor-collector places the property on the tax rolls
if he is satisfied the property is rendered at the rea-
sonable cash market value. If he is not so satisfied
he enters the reasonable cash market value on the rendi-
tion and the party rendering the property may have the
true value determined by the county commissioners court,
if dissatisfied with the value fixed by the assessor-
collector. Art. 7211, V.C.S.
Article 7212, V.C.S., provides that:
UThe boards of equalization shall have
power, and it is made their official duty, to
supervise the assessment of their respective
counties, and, if satisfied that the valuation
of any property is not in accordance with the
laws of this State, to increase or diminish
the same and to affix a proper valuation there-
to, as provided for in the preceding article;
and, when any assessor in this State shall
have furnished said court with the rendition
as provided for in the preceding article, it
shall be the duty of such court to call before
it such persons as in its judgment may kno
the market value or true value of such proper-
ty, as the case may be, by proper process, who
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-949, text, November 21, 1949; (https://texashistory.unt.edu/ark:/67531/metapth265768/m1/3/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.