Texas Attorney General Opinion: V-949 Page: 4 of 10
10 p.View a full description of this text.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Hon. Stewart W. Hellman, page 4 (V-949)
shall testify under oath the character, quali-
ty and quantity of such property, as well as
the value thereof. Said court, after hearing
the evidence, shall fix the value of such
property in accordance with the evidence so
introduced and as provided for in the preced-
ing article; and their action in such case or
cases shall be final,"
Section 5 of Article VI, S.B. 116, supra, fur-
ther provides:
"If there has been a marked increase
or decrease in the assessed valuation of a
school district within a county, and if the
County School Board certifies that the use
of the county and school district valuations
for the preceding year in determining local
fund assignments to the school districts in
the county would be inequitable, and recom-
mends a different distribution of the county
total than that made by the State Commission-
er of Education, such recommendations, sub-
ject to the approval of said Commissioner,
shall become and be the lawful local fund as-
signments to such districts."
Manifestly, the quoted provisions of Senate
Bill 116 pertaining to valuation of property are in har-
mony with general law and the Constitution. Senate Bill
116 does not, in our opinion, seek nor operate to alter,
change, or disturb the valuation procedure long estab-
lished and in use for purposes of taxation in this State.
Clearly, the language, "If there has been a marked in-
crease or decrease in the assessed valuation of a school
district . . ." recognizes that there will be fluctua-
tions in the value of property in school districts. Un-
der the organic and statutory law, change in value must
be taken into account. Increase or decrease in assessed
valuation may be recognized without affecting eligibili-
ty for Foundation School Fund grants by giving effect,
in proper cases, to recommendations of the County School
Board.
The Foundation School Program Act contemplates
limitations upon districts with respect to reduction of
tax rate:
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: V-949, text, November 21, 1949; (https://texashistory.unt.edu/ark:/67531/metapth265768/m1/4/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.