Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Grover Sellers, regarding a legal question submitted for clarification: Under the provisions of Article 7345-D, Revised Civil Statutes of Texas, does the Commissioners Court of Travis County, as a Board of Equalization, have the authority to remove and cancel from the delinquent tax rolls of Travis County taxes, penalties and interest that have been erroneously assessed against property that is exempt from taxation by statute according to findings of the Commissioners Court of said County?