. - 

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June 18, 1958 

Ron. 3. R. Owen 

County Attorney 

Wllllamsim County 

Georgetown, Texas 

Opinion No. WW-453 

Re: Whether the S.P.J.S;T. 

Rest Home in Taylor, 

Texas, a non-profit 

Dear Sir: 

private corporation, 

1s exempt from taxation. 

We quote from your request for an,oplnlon as follows: 

[Question:7 

“The S.P.J.S.T. Rest Home, a non-profit private 

corporation has constructed and Is presently operating a rest home In Taylor, Williamson County, 

Texas. This home takes the position that its 

property 1s exempt from taxation, and Mr. Jack 

Gillum, Tax Assessor-Collector of Williamson 

County, Texas, has requested this office to obtain 

an opinion from you as to whether the property 1s 

exempt. 

flelevant Fact@ 

At this time, all of the residents in the 

r&i home pay room, board and care’, and the amount 

charged per person living in the ‘rest home varies 

with the ability to pay. The organization is too far 

in debt at this time, which 1s at the very beginning 

of its operation, to maintain residents without pay. 

This latter Information was furnished In reply to A 

question as to whether or not the home permits purely 

charitable residents who are not required to pay 

anything. No resident has made a lump sum payment 

uponentering the home, and the residents do not 

give any money or property to the home upon entering, 

other than the regular payment,for room,and board. 

No resident has devised any property or bequeathed 

any money to the rest home, The charter discloses 

eligibility for admittance to the rest home which Is 

not limited to S.P.J.S.T. Lodge members. No part of 

the buildings or premises Is used by anyone other than 

resl,dents of the home, and there are no types of conces,slon stands or stores which might be selling one 

I 
. . 

Hon. J. R. Owen, page 2, Opinion No. WW-453, 

or more Items to the residents of the home or to the 

public. In,the’ event the home does make any profit 

In Its operations, any such profits will probably be 

used, fof.~addltlonal‘~aonatructlonr~.in connection with 

the home, or if this 1s not doneA 

dent will ,be materially lowered. 

the cost per reslOur answer to the above-mentioned 

negative. 

questlpn Is In the 

authority granted 

Constitution, enacted 

The Legislature, acting under the 

It by Section 2 of Article VIII 6f the 

Section 7 OS Article 7150 V.C.S. exempting “all buildings 

belonging to institutions of purely public charity together 

with the ‘lands belonging to and occupied by suCh,lnstitutlons ,not,,leased or otherwise used with a view to ,profit., . . . 

The Supreme Court of Texas 1 

Scottish Rite Benev. Assn. 230 S. 

is, exempt from taxation ,if It Is 

cltislvely.by an Institution of public charity. The Court 

further stated’ that- an Institution was orie of “purely. public charity” where, first, It made no gain oFprofIt, 

second, It accomplished ends wholly benevolent, and, third, 

it bene,flted peEsons, Indefinite in numbers and personalities, by preventing them, through absolute gratuity, from 

becoming burdens to the state. 

From the Information that you have presented, it Is 

apparent that the property in question Is owned and used 

exclusively by the S.P.J.S.T. Rest Rome. The Rests Rome 

conforms to the first two requirements of a “purely public 

charity” as set forth in the foregoing case but falls to 

meet the third requirement. Since the Rest kome does not 

accept any resldent,on a atrlctly charity baais, It does 

not benefit persons, Indefinite in numbers and personalities, by preventing them, through absolute gratuity, from 

becoming burdens to the state. 

TM real-,prpperty owned-by tRe S.P.J.S.T. 

Rest Rome Is not tax exempt fop the reason that 

the Rest Home Is not presently funotlo~lng as a 

“purely public oharlty.” 
, ^ 

Hon. J. R. Owen, page 3, Opinion No. WW-453 

Very truly yours, 

WILL WILSON 

Attorney General of Texas 

BY 

Jack N. Price 

Assistant 

JNP:db/aa 

APPROVED: 

OPINION COMMITTEE 

Geo. P. Blackburn, Chairman 

Marietta McGregor Payne 

Leonard Passmore 

Wayland C. Rivers, Jr. 

Henry G. Braswell 

REVIEWEDFOR THE ATTORNEY GENERAL 

By: W. V. Geppert