,,lW”-IN Il. ,t-lCXA.w February 9, 1966 Hon. JohnB. Henderson, Jr. county Attorney Hilamcounty Cameron, Texas

DearMr. 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 advalorcm taxation under the stated facts. following Youhave requested anopinion of this office on the

question:

“Is the residence propertiy ownedby the schools andbeing used by the Superintendent of Schools, for his residence exempt from taxation by the State of Texas, MilamCounty, the City of Cameron andthe CameronIndependent School Mstrlct?” In connection with your request, you have stated thar the trustees of the CameronIndependent School Mstrlct purchasccl acertain residence In the City of Cameronon or about Sepkmbcr 1, 1965, to

’be used as a teacherage and the Superintendent of the CameronPublic Schools andhis family are living in thl,s nomeand using it strictly for residence purposes rent of 

### $75.00. , paying therefor amonthly

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, whenused for educational purposes,conntltutcs public property used for public purposes.

Article 

### 7150,Vernon’s Civil Statutes, exempts public school houses from taxation.

Weare, therefore, called upon to decide whether a residence ownedby an independent school district, being used

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### 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,suchas the legislature shall, under Constitutional restrictions, by explicit language declare

City of Wichita Falls v. Cooper, 170S.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 washeld that property not bel?g used for public purposes,‘but on the contrary, being used by private Individuals for residential andbusiness purposes was not exempt from taxation. Provisions for exemptlon from taxation

m LumberCorporation v, Hardin Independent School District, 51 S.W. 2d310 (Tex.Civ.App. 1961, error ref., n.r.e.). Exemption: from taxation are not favored andall doubts are resolved against exemption. David GrahamHall 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. Theauthorities cited makeno provision for the exemption of a teacherage in contrast to a parsonage.

Wedonot 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 andthe 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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being used for a public purpose but as amnt;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 CameronSndependent School District, whjch is being used by, the school superintendent andhis family as a private dwelling, paying monthly ,rent therefor, is not exempt from taxation. Yours very truly, WAGGONER

CARR Attorney General of Texas

BYMario G Assistant Obledo
MGO :mc APPROVED: OPINIONCOMMITTEE ':I.V, Geppert, Chairman Gordon Cass ?I. E:.Allen Marietta Payne DeanArrlngton IbPPRWED

FORTHEATTORNEY

GENERAL By: T. B ‘&lght

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