Texas Attorney General Opinion: C-111 Page: 6 of 8
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Honorable C. W. Talbot, Page 6 (No. C-1ll)
declaring certain property to be his homestead, which declara-
tion must be done each year in order that the homestead exemp-
tion may be placed on the tax rolls.
If the property is not rendered by the taxpayer and
the assessment is made by the tax assessor, such property should
be placed on the unrendered tax rolls, and there is no place pro-
vided on the unrendered tax rolls for homestead exemptions. The
homestead exemption should not be carried from year to year on
the assessment rolls in cases where the property owner has not
rendered his property.
In this connection we are attaching hereto a copy of
Attorney General's Opinion No. 0-6842 formerly rendered by this
department.
Question No. (6) has to do with the appointment of the
county auditor in certain cases.
Attorney General Opinions No. 0-4828 and No. WW-1142,
copies of which are attached hereto, both provide that it is
mandatory that a county auditor be appointed in the event the
taxable valuation of the county is $15,000,000.00 or over
according to the last approved tax rolls. These opinions cite
authorities for the holding and we believe will satisfactorily
answer this question.
You ask to be advised by Question No. (7) as to whether
or not the Board of Equalization may enforce the presence of
the county tax assessor at its meetings as a witness or expert
tax advisor.
Article 7206, Section 1, V.C.S., provides as follows:
"1. They J-Board of Equalizationj shall
cause the assessor to bring before them at
such meeting all said assessment lists, books,
etc., for inspection, and see that every per-
son has rendered his property at a fair market
value, and shall have power to send for persons,
books and papers, swear and qualify persons, to
ascertain the value of such property, and to
lower or raise the value on the same." (Empha-
sis added.)
The following quotation is taken from Article 7212,
V.C.S.:-552-
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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/m1/6/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.