Texas Attorney General Opinion: C-111 Page: 4 of 8
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Honorable C. W. Talbot, Page 4 (No. C-1ll)
either by the assessor or some other person than the assessor
of taxes.
In Harris County v. Bassett, 139 S.W.2d 180 (Tex.Civ.
App. 1940, error ref.) the court after quoting from Articles
7206, 7225 and 2351, Vernon's Civil Statutes, had the following
to say:
"While it is evident from above articles
of the Revised Statutes that the Commissioners'
Court had the authority to conduct a hearing
for the purpose of equalizing and correcting
the assessments made by the Tax Assessor and
Collector, and that it had the authority for
that purpose to require that Sam Bassett pro-
duce his books and records, the authorities
are uniform in holding that the Board of
Equalization is concerned only with the
properties on the rolls and with the cor-
rection of the valuations placed thereon
by the Tax Assessor, and that the board
may not add to the rolls property not
entered, nor eliminate therefrom entries
appearing thereon. . . .
"It is further held that the powers of
the Board of Equalization to correct errors
in assessments extends to the correction of
an erroneous designation by the owner, to
the description of the property, and to valua-
tions placed on the rolls by the assessor
without authority, and that the adding to
or eliminating therefrom property appearing
on the rolls is not the correction of an
error within the purview of R.S. Article
7206, and is invalid if done without the
taxpayer's consent. .. .."
In answer to your Question No. (3), we refer you to
Articles 7189, 7190, 7191, 7192 and 7193, V.C.S.
The law makes it the duty of the tax assessor to assess
all of the taxable property within the county and provides that
in the event the taxpayers do not render their property, then the
tax assessor shall assess the property and put it on the unrendered
tax rolls.
It is the duty of the tax assessor to endeavor to secure
the rendition of taxable property by the owners thereof and if
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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/m1/4/?q=%22~1~1~1%22~1: accessed July 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.