Texas Attorney General Opinion: C-111 Page: 7 of 8
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Honorable C. W. Talbot, Page 7 (No. C-1ll)
". . . it shall be the duty of such
Court z-Board of Equalizationj to call
before it such persons as in its judgment
may know the market value or true value
of such property, as the case may be, by
proper process, who shall testify under
oath the character, quality, and quantity
of such property, as well as the value
thereof. . ."ff
Both of these Articles authorize the Commissioners'
Court sitting as a Board of Equalization to require the pre-
sence of persons as witnesses and under this authority, the
tax assessor could be required to be present as a witness. In
addition to these specific authorities for requiring the presence
of the tax assessor, it is the duty of the tax assessor to pre-
sent his rolls, inventories and such information as he may possess
in connection with the assessment of property for taxes.
In the case of Electra Independent School District v.
W. T. Wagoner Estate, 140 Tex. 483, 168 S.W.2d 645 (1943), the
Court said at page 650:
". . . It is no answer to say that the
Waggoner estate failed to give the neces-
sary information to the Board of Equaliza-
tion to enable the Board to exercise its
duty for under statutory authority, Arti-
cle 7212, the Board has power to call wit-
nesses and require them to testify under
oath as to 'the character, quality and
quantity of such property, as well as the
value thereof.'"
You are advised that in our opinion the Board of Equaliza-
tion has the authority to require the tax assessor to be present
at the meetings of the Board of Equalization as a witness.
SUMMARY
It is the duty of the Commissioners' Court
sitting as a Board of Equalization to see that tax
values are equalized, to correct errors, etc. All
taxable property in the county should be assessed
and placed on either the rendered or unrendered
tax rolls by the tax assessor, and all property
should be itemized and listed on inventory sheets0-553-
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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/m1/7/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.