Texas Attorney General Opinion: C-111 Page: 3 of 8
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Honorable C. W. Talbot, Page 3 (No. C-lll)
"(3) In the County as a whole, what per-
centage of Tax Payers rendering their pro-
perties would constitute a reasonable overall
rendition for the County?
"(4) Should the Tax Assessor be required
to itemize or list personal properties according
to class on the inventory sheets and show values
of each class?
"(5) Can homestead exemptions be allowed by
the Tax Assessor or Equalization Board in those
cases where the Tax Payers have not rendered
their properties and have thereby failed to
claim exemptions?
"(5a) If answer to Question 5 is 'Yes' then-
Is the Equalization Board required to call in
Tax Payers and/or witnesses in each such case
and determine if each such Tax Payer is entitled
to exemption, and if so, what and its value?
"(6) If total assessed valuation in County
of 16,925 population is $15,000,000.00, or more,
is such County required to employ a full time
County Auditor?
"(7) Can Equalization Board cause and enforce
the presence of the County Tax Assessor at its
meetings as a witness or expert tax adviser?"
Questions numbered (1) and (2) will be answered together
as they both pertain to duties of the Board of Equalization.
It is the responsibility and duty of the Equalization
Board to equalize the tax assessments, see that every person's
property is assessed at a fair market value, correct errors and
in general do the things provided in Article 7206, Vernon's Civil
Statutes. It may be that the property owners refused or neglected
to list or value their properties or to sign and swear to them;
and in that event, Articles 7192 and 7193, V.C.S., provide the
duty of the assessor.
In the event the rolls or books of the assessor prove to
be imperfect or erroneous such as failing to list the personal
property or place a value on it and the value of the real estate
for the current year, then Article 7225, V.C.S., provides that the
Commissioners' Court shall have the same corrected or perfected,
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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/m1/3/?rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.