Untitled Texas Attorney General Opinion

THE AXTORNEY GENERAJ, OF 7rJzxAs AUSTIN. TEXAEI W37ll August 15, 1974 The Honorable J. E. Blackburn OpinionNo. H- 370 Hansford County Attorney Box 38 Re: Proper method of taxing Spearman, Texas 79081 water pump and irrigation casing when placed ‘in a water well. Dear Mr. Blackburn: You have requested our opinion as to the proper, method of taxing a water pump and irrigation casing which a taxpayer in your county has’ placed in a water well located in his property. In assessing the value of the taxpayer’s land in order to collect ad valorem property taxes, the county has taken into account the…