Texas Attorney General Opinion: MW-4 Page: 4 of 5
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Honorable Tim Von Dohlen - Page Four (MW-4)
S.D, supra. Attorney General Opinions C-457 (1965); V-943 (1949) (taxes do not accrue
until there has been both an assessment and levy). In Bass v. Aransas County LS.D., the
court discussed article 7345d, V.T.C.S., which authorized the commissioners court to
reconsider and adjust current or delinquent assessments. It stated in dicta that it "would
be inclined to hold the act unconstitutional insofar as it authorizes reopening and
reconsideration of valid assessments" as violating article 3, sections 52 and 53 and article
8, section 10 of the Texas Constitution. It noted a series of Attorney General Opinions
ruling the statute void insofar as it applied to valid assessments. Attorney General
Opinions V-1517 (1952); 0-257 (1944) (statute violates article 3, section 55 and article 8,
section 10); 0-930 (1939). In our opinion, you may constitutionally provide tax exemptions
from the current year's taxes if the enabling legislation becomes effective before ad
valorem tax liabilities are fixed by assessment and levy. However, the legislation may not
constitutionally apply the tax exemptions to tax liabilities which have been fixed by
assessment and levy prior to the effective date, since the taxpayer would thereby receive
a gift of public funds and a remission of taxes in violation of article 3, sections 51, 52, and
55, and article 8, section 10 of the Texas Constitution.
Attorney General Opinion H-849 (1976) describes the timetable for assessment of
county taxe&. See V.T.C.S. art. 7244c. The commissioners court meets as a board of
equalization in May or June. V.T.C.S. arts. 7206, 7212, 7217, 7218. This procedure affects
other taxing authorities which rely on the county's tax rolls and assessments. Attorney
General Opinion H-849 (1976). However, all taxing authorities are not necessarily subject
to the general taxation statutes. Campbell v. City of Houston, 464 S.W.2d 372 (Tex. Civ.
App. - Houston 14th Dist.] 1971, no writ); Seguin LS.D. v. Blumberg, 402 S.W.2d 552
(Tex. Civ. App. - San Antonio 1966, writ ref'd n.re.. The relevant statutes or home rule
charters must be consulted in individual cases, since the timetables may vary causing
some jurisdictions to have tax liability mature before a statute can be enacted.
SUMMARY
Legislation implementing tax exemptions authorized by the
Tax Relief Amendment may constitutionally apply to tax
liabilities which have not been fixed by levy and assessment
as of the statute's effective date.
Very truly y
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
TED L. HARTLEY
Executive Assistant Attorney Generalp. 12
4 ID
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Texas. Attorney-General's Office. Texas Attorney General Opinion: MW-4, text, March 13, 1979; (https://texashistory.unt.edu/ark:/67531/metapth271849/m1/4/?q=%22White%2CMark%22: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.