,,lW”-IN Il. ,t-lCXA.w 

February 9, 1966 

Hon. John B. Henderson, Jr. 

county Attorney 

Hilam county 

Cameron, Texas 

Dear Mr. Henderson: 

Opinion No. c-604 

Ret Whether the residence property of the Cameron 

Independent School MzYrict, 

which is being used by the 

school nuperlntendent, 1s 

exempt from ad valorcm 

taxation under the stated 

facts. 

following 

You have requested an opinion of this office on the 

question: 

“Is the residence propertiy owned by the schools 

and being used by the Superintendent of Schools, 

for his residence exempt from taxation by the 

State of Texas, Milam County, the City of Cameron 

and the Cameron Independent School Mstrlct?” 

In connection with your request, you have stated thar 

the trustees of the Cameron Independent School Mstrlct purchasccl 

a certain residence In the City of Cameron on or about Sepkmbcr 1, 

1965, to’be used as a teacherage and the Superintendent of the 

Cameron Public Schools and his family are living in thl,s nome and 

using it strictly for residence purposes 

rent of $75.00. 

, paying therefor a monthly 

Tezas Constitution, Art. VIII, Sec. 2, reads in p&-t 

as follows: . the 1egLslature may, by general laws, exempt 

from taxation ~i.&llc property used for public purposes.‘! Public 

school houses, when used for educational purposes,conntltutcs 

public property used for public purposes. 

Article 7150, Vernon’s Civil Statutes, exempts public 

school houses from taxation. 

We are, therefore, called upon to decide whether a 

residence owned by an independent school district, being used 

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Hon. John B. Henderson, Jr. Page 2 Opinion No. c-604 

as a private dwelling, Is exempt from taxation vel non In light 

of the preceding constitutional and statutory authorities. We 

hold that it is not exempt for the following reasons. 

All property is subject to taxation, on equal and 

uniform basis, for purpose of defraying governmental expense, 

with exception only of such property as the Constitution 

specifically exempts therefrom and ,such as the legislature shall, 

under Constitutional restrictions, by explicit language declare 

City of Wichita Falls v. Cooper, 170 S.W.2d 777 

TzeEr ~~~?p~~p. 1943, error ref.). The legislature has no power 

to exempt from taxation public property not used for public 

purposes. (Wichita Falls case, supra). In Attorney General 

Opinion No. b-2506 (194Of It was held that property not bel?g 

used for public purposes,‘but on the contrary, being used by 

private Individuals for residential and business purposes was 

not exempt from taxation. Provisions for exemptlon from taxation 

m Lumber Corporation v, Hardin Independent School District, 

51 S.W. 2d 310 (Tex.Civ.App. 1961, error ref ., n.r.e.). Exemption: 

from taxation are not favored and all doubts are resolved against 

exemption. David Graham Hall Foundation v. Highland Park Inde- i 

, 371 S.W.2d 762Civ.App. lgb3, error rt:: 

r,.Inc. v. Hurst-Euless Independent School 

District, 341 S.W. 2d 467 (Tex.Clv.App. 1961, error ref. n.r.c.). 

Exemptions are only favored in legislation upon the theory that the 

concession 1s due as a quid pro quo for the performance of a service 

essentially public. The authorities cited make no provision for 

the exemption of a teacherage in contrast to a parsonage. 

We do not believe It was the Intent of the framers of 

the Constitution and of the legislature to exempt from taxation 

all property belonging to public schools irrespective of the use’ 

to which It is put. The Imagination cannot envision all the absurd ’ 

results such authority might beget. 

Since, under the stated facts, the residence is used for 

private purposes, it does not fall within the exemptions listed 

in the Constitution and the statutes. Absent the necessary element. 

of “public use” property held by an independent school district 

is taxable. In the Instant case, the residence property is not 

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Hon. John B. Henderson, Jr. Pas 3 Opinion No. C-604 

being used for a public purpose but as a mnt;te.r of mere personal 

convenience. Such occupancy does not have any proper relation 

to the conduct of the schools. 

SUMMARY 

The residence property of the Cameron Sndependent School District, whjch is being used by, 

the school superintendent and his family as a 

private dwelling, paying monthly ,rent therefor, 

is not exempt from taxation. 

Yours very truly, 

WAGGONER CARR 

Attorney General of Texas 

BY 

Mario G 

Assistant 

Obledo 

MGO : mc 

APPROVED: 

OPINION COMMITTEE 

':I. V, Geppert, Chairman 

Gordon Cass 

?I. E:. Allen 

Marietta Payne 

Dean Arrlngton 

IbPPRWED FOR THE ATTORNEY GENERAL 

By: T. B ‘&lght 

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