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, Waggoner Carr, regarding a legal question submitted for clarification: What is the responsibility and duty of the Commissioners’ Court sitting as an Equalization Board in those cases where the Tax Assessor fails to cause taxpayers to list and value their properties and sign and swear to same, and related questions.