Texas Attorney General Opinion: C-111 Page: 5 of 8
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Honorable C. W. Talbot, Page 5 (No. C-lll)
they refuse to render their property or cannot be found, then
the statutes provide a method for assessing the property.
We are unable to say that any particular percentage of
taxpayers rendering their properties would constitute an overall
rendition for the county because the statutes clearly point out
the methods of assessing the taxable property all of which should
be assessed; and, therefore, we see no basis for this question.
In answer to Question No. (4), we are of the opinion that
the tax assessor should be required to itemize or list personal
properties on the inventory sheets and show values thereof as
provided by Article 7204, V.C.S.
In the case of Sullivan v. Bitter, 113 S.W. 193.(Tex.
Civ.App. 1908) the court said at page 195:
". . . The authority to assess property,
save in exceptional cases, is vested in the
assessor of taxes of the several counties
of the state, and the. method of making such
assessments is plainly pointed out by sta-
tute. See title 104, c. 3, Rev. St. 1895.
'An assessment of necessity involves at
least two things, to wit, a listing of the
property to be taxed in some form, and an
estimation of the sums which are to be a
guide in the apportionment of the tax.'
f!
See also Republic Ins. Co. v. Highland Park Ind. School
Dist. of Dallas County, 57 S.W.2d 627 (Tex.Civ.App. 1933, error
ref.)
In answering Question No. (5), we quote Article 7210,
V.C.S., as follows:
"Tax assessors in the execution of their
duties shall use the forms and follow the
instructions which the Comptroller shall
from time to time prescribe, and furnished
to them by the county judge in pursuance of
law."
The State Comptroller of Public Accounts has issued
rulings and provided forms for the rendering and assessing of
taxes. These rules and forms require that a person dlaiming a
homestead exemption for tax purposes must make an affidavit-551-
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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/m1/5/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.