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

Texas Ret Whetherthe property acquired

and owned by the SabineRiverAuthority for the purposeof constructing the Iron BridgeLake is exemptfrom Dear Mr. Tumell: taxation. And relatedquestions.

Your letterrequesting our opinionIn reference to the captioned matter ,reads,

in part, ae follows: -*The Tax Aseeeeor-Colleotok of Van Zandt Couuty, Texas hae prggded ~to.thla

fioe the yllcu" qtleetloue .fora legal- .~~. : "0). Is ~opertyaq~edand cwned bythe Sabine RiverAuthority

far the purposeof constructing what is calledthe IronBridge lake exempt fromtaxation?

“ (2). If the #o&y is pur&a~ed by such Authority after January1, 1957, irr the voperty subject to taxation. forthe vhole of 1957 or for only that portionof the year not cuned by the Authority? In etherwords if the Sablne RiverAuthority

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 entireyear 1957 or for only the three monthswhich he mmed it?" The Sablne

River Authority

ie a political

a&division of the State.,~vv.~TruetC~ 190 S.W.2d48. .: s

Article

VIII, Section2 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 ArticleXI of the Texas Constitution provides that propertydevotedexclusively

to the we and benefit of the public shall. be exempt from taxation.

As the SsblneRiver Authority is a political

subdivision

of the State and the propertyis devoted to public uee, it is exempt from taxation. ado RiverA&&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, vhenrequlredbytb 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 thereofincluding

tax on real e&a&e, personal propertyand polltax;andthe TaxColleotorahall levyonanypersonalok realpropertyto be found in hie oountyto 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 thereofshortly

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&viedfor 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 exemptpolitical 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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