Texas Attorney General Opinion: C-111 Page: 1 of 8
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THE ATTORNEY GENERAL
WAGGONUER CVAR-
Honorable C. W. Talbi
County Attorney
Bastrop County
Bastrop, Texas
Dear Sir:OF ITEXAS
AUSTIW, TsrxAS 78711
July 24, 1963
ot Opinion No. C-11
Re: What is the responsibility
and duty of the Commissioners'
Court sitting as an Equaliza-
tion Board in those cases
where the Tax Assessor fails
to cause taxpayers to list and
value their properties and
sign and swear to same, and
related questions.This is in answer to your request for our opinion dated
July 5, 1963, in which you ask a number of questions and in con-
nection therewith have submitted to us the following facts, to
wit:
"(1) About May of each year, presumably
in compliance with Article 7206, V.A.C.S.,
the Tax Assessor delivers to the equaliza-
tion board for its approval or correction
his inventory sheets for the current year,
upon which he has listed items of real estate
showing Abstract number, Survey, Acreage and
previous year's values. On many sheets Per-
sonal property thereon is shown as 'Same'
with a total valuation only. Such inventory
sheets are not dated and personal property
is not itemized either separately or grouped.
Such inventory sheets show no valuations on
any property for the current year. A copy
of an inventory sheet is hereto attached,
marked 'EXHIBIT A', showing a substantial
example for the information received by
the board, and about 50 per cent, of the
inventory sheets received by the board are
comparable to the attached copy.
"(2) Approximately 38 per centum of the
inventory sheets so delivered to the board
are signed by property owners while about
62 per centum are not signed. Upon those-547-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: C-111, text, July 24, 1963; (https://texashistory.unt.edu/ark:/67531/metapth268530/m1/1/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.