Hon. Joe Tnnnell, County Attorney opinios r?o. w-110 

Van Zandt County 

Canton, Texas Ret Whether the property acquired and 

owned by the Sabine River Authority 

for the purpose of constructing 

the Iron Bridge Lake is exempt from 

Dear Mr. Tumell: taxation. And related questions. 

Your letter requesting our opinion In reference to the captioned 

matter ,reads, in part, ae follows: 

-*The Tax Aseeeeor-Colleotok of Van Zandt Couuty, Texas hae 

prggded ~to.thlafioe the yllcu" qtleetloue .fora legal- .~~. 

: 

"0). Is ~opertyaq~edand cwned bythe Sabine 

River Authority far the purpose of constructing what is 

called the IronBridge lake exempt fromtaxation? 

“(2). If the #o&y is pur&a~ed by such Authority 

after January 1, 1957, irr the voperty subject to taxation. 

forthe vhole of 1957 or for only that portion of the year 

not cuned by the Authority? In ether words if the Sablne 

River Authority aqulred a given traot of land on April 1, 

1957, woulc~the prior cvner, the ouuer as of January 1, 1957, 

beLiable to pay tame on said tract~for the entire year 

1957 or for only the three months which he mmed it?" 

The Sablne River Authority ie a political a&division of the 

State.,~vv.~TruetC~ 

190 S.W.2d 48. .: 

s 

Article VIII, Section 2 of the Texas Constitution grants to the 

bgielaturethe authorityto exemptfron~taxati.onpubUc propertyueedfor 

public purposes. sotion 1 of Artlole n50, Vernon's Civil Statutes, provldeethrtallproperty,vbatherrealor pereoml, belonging exolueivelyto 

this State or any politiaal eubdivieion thereof'ia exempt from taxation. 

Seation 9 of Article XI of the Texas Constitution provides that property devoted exclusively to the we and benefit of the public shall. be exempt from 

taxation. 

As the Ssblne River Authority is a political subdivision of the 

State and the property is devoted to public uee, it is exempt from taxation. 

ado River A&&Q&V v. ~I?&&& Rank and Trust Cv . 
Hon. Joe I'mnelL, page 2 (WHlO) 

Art1cJ.e 7151, v.c.si, proYides, in +rt: 

"Allproperty&sllbelistedfortktian 

b&en January land April 3&of eaohyew, 

vhenrequlred bytb acreesaor,vithreferenae 

to the quantity held or aimed onthe firatday 

of Januaryiuthe year forvhiohthe property 

is rquired to be lieted or rendered. . .." 

Article 7272, V.C.S. provides: 

.nAllrealandpereon.slpropnrtyheld or 

amed byanypereon inthia State shallbe liable 

for all State gnd County taxes due bythe ouner 

thereof including tax on real e&a&e, personal 

propertyand polltax;andthe TaxColleotorahall 

levyonanypersonalok realpropertyto be found 

in hie oounty to satisfy all deUnquent taxes, any 

lav to the contrary notvithatandkrg: . . .a 

" -: . :By *&..k. .&a prO&ienfJ af ,ti&B &at& the .hfner- . 

ehip M-~operty+xMhe lat,~~~~:Jawmyoze+stes perronalUsM.U.ty 

ontbe.partof.the:then ovner f0F.m.n forthe* yvar,andtIm asle 

thereof shortly af%emards dcsd'not~affeotthemle. '&BULQU& 

v. Stata (Civ.App.1, 3 S.K2d 559; U 

.wv.App.,, 37 S.W; 911; lfh&ze v. v 

Mstrict (Civ.App.), 208 S.W.574; Childreas 0. 

9? S.w.2d loll; Craniill v. 8!d& "iv+ 

8D.(error refu.eed];~~ Co: v. S$& 

S.lMd.1035 (errcrref.). ; " : .' . 

,. ;. ..I_ 

:Youaretherefore adkisedthsttheouner ofthe..~operty 

on &&FL& letie~liable for~thetares l&vied for the-vhob of theyear. 

~Ropertyaqniredand ovnedbytb@Sabl&Rivvr 

Authorit~+or thepurpose of aowtruaing Iron 

.BridgeLskeie exempt frowtaxatlon. 

The owner oftha propert~onJanuaryl&ia 

liable fm~the taxem le~dagainetthegmperty 

forthevhole year nottithstanaFngt&atthe 

prog+yvasaquLred bythe:SabineRlver 

_' : 
Hon. Joe Tunnell, page 3 (WW-ll0) 

Authority, a tax exempt political subdivieion 

of tha State, on Api1 let of that year. 

Poure very truly, 

WILL WILSON 

Attorney General 

W. V. Geppert 

Assistant 

wvG:gs 

APPROVED: 

OPINION Cm 

H. Grady Chandler, Chairman 

Edwin P. Homer 

Fred Markenthin 

REVIEWEDFCRTEIEATTQRNEYGENERBL 

BY: 

Ge. P. Blackburn 

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