835 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hoaorrbl~ R. A. MoElmth 

Oounty Auditor 

Cook. oouty 

O0lno8vlll.. hxu 

If. l opl honwlth i 

rtlolo x0. 7151 

tho 46th l&e= 

l Vretl~rd Onthor, th a if t thr; United s:to8 

Go to r uu$ or l tv of it8 0 8oler hati 

gowar of mawti0b 0hol r trko over 3 t l pouo88loa 

sf praporty onder outhorltt of uy lrr l uthorlslaa 
836 

mnor8blo 8. A. MoBlrrtb, ?8g8 2 

it t0 0086OM 881& p?OpO?t 

to W raid poportr tra ? 

or urrdor u 0 

he owaolr, or 

tlo8 

u8t or u 

rgroaut by thr owm? to ml1 wl(L propertr, oi 

8holl 0-1~ with the 1aW8 nlrtin( to l ondanatioa to 8uah aa OXtent Q8 to entitle it to the 

w88088iOS Oi 8dd ~?OpOX't~, O? t0 l OS8titUtO 8 

tokin& thonof iron tho owwr w perron 

, the8 l uoh oozj#amla( 

l d th0 0-r Oi 8d FrO 

1 tho ~urpor.8 at rtotr an4 oouty r outlor 

rtl 

fro8 the data of talclag p08808810n thoreot, or 

from the dote ot itr ooa lyln ulth the rondoaaatlon lawa to tho l xtont g hot f t 18 l ntltlod to 

pO88688iOa Of 88ld prOQertl or irow tho date it hrr 

OOtIIpiiOd dth th0 OOtidOMdOIA &WI8 t0 th8 OeUt 

that thoro ham boon a toklng of rold proputt from 

th0 OWM?, WhiOhOTO~ OOOUE8 fir8t$- 

"8.0. 2* The irot that the W1t.d 8tat.r WVl rnaoat har ~eqolnd an4 18 roqairlly and dll l oatinuo 

to rOqUir0 oonrlborrblo prOport 

rrvoml OOUtle8 Of thlr atat z 

ia thi8 8tltO tpa ia t&o 

y pPrOho80 or 8Oa&8UL8tlOn, 

to k UU(l br tho VnitOd 8tOtO8 aot8Fl&Ont Or ita rgellOh8, 

fo? (OnOld ~TO?MMtOl 

4 

lUw8*8 l d f.n ptv8U8Xil c$tho war 

l & M t 6onun~ Jr 

and thr trot that a4 valora tax*8 ior r 

Md 8Ub88qtWbt mar8 i8 whloh 8r1d pro&%: 

kra l oqulre4, 18 bow l oqulrd, or till k l rqulrod 

a?. Pot h81Ud.4 h tho 0088idOrrtiOn Of gll@r@O Oi tftl. 

to 8uOh pr0 arty in -8t in8hDOO8, Wld iurthor, thOt 

SOid p?O&bO r ? J 18 l Oq Uilt-hd tOPa @0 ft a tit Of tith0 idMU?, Md ?88dt8 18 l qlOtO l rrd total 1088 t0 th. 

lrndounor, ti tho OnjOJMoi ttt hi8 propwt~, orrotor and 

OoMtitUtOB 8 pub118 UIlUitr 18 thO8. l OU8ti88, tOW!Ll, 

and rlllrgom 1~ whloh 8UOh oondomL8tlonr hm kOn md0 

neoorrrrf aad em nroorrrr~ an4 whloh ulll to mado a8OM8arl, 

by nraoa of the purrau08 at the pn8ent war br thr Vnlte4 

8tatJ Oofomment, and orrater an l mergonoy and ui lsporotit0 ‘PUuiO llOOO88it~ that the COMtitUtiOB81 nti8 PW@?- 

lag bill8 to (0 into dSoot ninotl daya ircR and dto? 

their prrrrgo k rnd the 88ao an honbt rtupudo4, an4 

th;8 Aot Bhrlf tak OffOOt 8lld k b i0-e troP ud OttOr 

it8 ~wo@&o, Utd it 18 80 l O8tO&* 

rtirootln April 7, 1943 

*aup Hone, Texor, ootsrlng aoro than 58,OOO 8oro80 

18 iOOOted ia aOOk0 oOUIttY. In the l 8tabli8brrat Oi th18 

OMP the United stator Uoromarat purehrred tho land l d 
Honorrblo II. A. UoSlmth, Pam 3 

now holda title to @am@ l xoopt approxlaatelt 5,000 

to 10,000 aam whoaa owner8 wora not aatl#ild with 

the rrluer Qlae8d upon their land8 by the ~temmoat 

rpprairors, and rn 8ooking, through oourt 8atlOn. to 

obtaia wh0t they rrgard aa a iair prioe for tholr lrad8. 

Bouwor, tha'landa uhioh hare not b80n 68r60d to the 

botoramont hare boon taken pOaa088iOa of by the Ootommonti an6 am lnolud~d in the Oamp uhloh ha8 beon in 

oporatlon rlnoo lata in 1912. 

*It appear8 thnt in the paaaaga OS the above mentlonod Senate Bill Ho. 126 it waa the lntantloa of tha 

lagi8latU~O 80 prOddo 8 mean8 Of 880088ia8 and 001; 

lOOtitt6 atatr sad oomty taxer on 811 8uoh landa aa 

am inoluded in Caap Howzs. Borav*r, it 6008 not say 

8p~OlfiO8i~~ that w&a tltla r88ta in thr 50temu~nt, 

a8 la the ease with thi8 Camp, with tbr eroeptlons noted, 

8UOh t8XO8 t68l b. 8S8eI3806 atId OOllOOtOd. 

*In tlow of the Seat8 sat forth above your opinion 

$8 WJUeatad On the iOiiOWing prOpO8ifiOnt 

*DUO8 tho Tax h8@388Ol’-0OllOOtO~ O? Uooks Count 

halo the authority, under thm tenha of aaid %aate B i 11 

Ho. 126 or My of&w law, to a88088 and oolleot atate 

alld OOMtY t8XB8 in th0 lt88N Of th. UhitOd Stat08 t&Tl ramont Of all lazxIrmio the oup Howee l m the ram 

a8 he door haro undrr erlatl 

“p 

law8 to a88088 0aa oollrot tart.8 in tha name oi an adlrldual omar of all 

property ownrd by raoh lndl+ldualt* 

A8 wo oonrtruo your letter mu lnqulre whothar the provi8iOn in Son&e Blll lo. 126 to thm l firot that under the eondltlona therola l ta td l auoh ooademnlng authority 8hal1 ba oonl idrro d the ownor of raid property ior all the pUrpO8.8 Of, rtata 

l ae oounty taUtlon.r. W lmpll~Ily authorize& the a8808amatt and 

yat:;tlon oi tar08 l galtt8t land ha14 ln the name OS tha Vnltod 

. . . 

Rogardleaa ot the oonrtltutlonallty oi finate Bill 

Ho. 126 (an oar Oplnion’lo. 5290 l eeloaod horowlth) and ro- 

~Ord1.88 Oi Ml qUr8tiOn Of the QOWW Ot 8 8ttete to b3Letr t8Xe8 

agala8t land omod by the United Btater, wo fool that thr land 

in quo8tlon ir no t l ubjeot to taxation. Lion if wa should 

l 88UlM that Sonato Ml1 HO. 126 ia OOti8titUtiOM1, it 18 l ppM - 

l nt boa ltr uorgenop 818U80 that thla l ot wa8 pa88d to nller@ 

rrom tercrtlon thorn. por8ona whoaa land 18 la the pl'UUO88 0s 

oondoainatlon nth6r than to l uthorim 8Uah land to to taxed 
. 

Eotonorable Il. A,. YoQmth, Pa&o 4 

l g8lnat tho Unit04 8tatoa. I8 OUr Oph108, oh0 8trtMt 

that thr l on6e~a4 l uthorltr 8hall b8 l oaridend the QIPQ of 

ruoh proportr for 811 tho parpowr 0s rtota a nd l ountl tautlon nor017 meone that for the purpowr oi taxation ruoh land 

ahall be tnatod am am other land8 owurd and bald by the 

00na08ittittg a~thorlt~~ 

It la plain that other 181148 he16 for tilltart pttrpore8 by the Unltrd Statra are l xproa8l ma40 exempt from 

trxation. Tltlo 85 of the Rorlaed Cltl 1 

inter alla, 

8totutrr authorlror, 

tho aoqulrltion of lan4 by the fmdrral gorernmnt 

for =forta, mllltar 

52W) and prorldea Lt 

l t4tlon8, ma 

Art1010 52 48 

aslnoa a nd l r’8onal8R (Art. 

thoroorr 

Vho Vnlted States ahall ba 88OUN in th8l.r 

pO88@88iOll and enjoyment Oi 811 land8 8OqUir.d 

undrr the protl8lona 0s thi8 tltloj and rueh land8 

and all impro~rslanta thrrroa 8hSll be l xompt rror 

my taxation unbar tbr authority o? thi8 stat0 80 

long a8 the aan8 l m hold, omod, used and oooaplod 

by the Unltod I3tatar for tha purpoaoa l x pro ~sed ia 

thi8 title aad not otherwilo. 

vr rind nothing lo sonato Bill Ho. 126 or la a 

Of thi8 8888l Ut0 hOr iSiOn7 I8Wh t# lMd8 t0 b 3 

other law 

rXOdl OOllIOquontlf, your quoatlon 18 anauond la tho Bog8tlvo. 

Tautin& that thr tomgoing fullr anmore your iaqulrr, lie are 

Tour8 *or7 truly 

AT’KMUY OlgERAL 07 TEXtA 

By ?? D-a 

R. Dean Xoorhoa4 

G lpg~ A0818tant 

_ ._ .-. 

838