OFFICE OF THE ATTORNEY GENERAL OF TEUS 

AUSTIN 

6-C.MMW 

-- 

Eonorable Charles F. Theobald 

County Attorney 

Galveston, Texas 

Dear Sir: spinion NO.C-35'9 

Re: Construction of Article 

71X, Section 7, Revised 

Sivll Statutes of Texes, 

As.to what cbnztitutes 

ownershI for purposes of 

teletlon. 

we are in receipt or your letter ,or Way 8.1941, 

in whloh you request the opinion 0r this department on 

the quetition and. raot you eubmlt in your letter as follows: 

wApglicqtion hes.been made to the County 

Commlssloners* Court or this County to exempt 

from taxation the property oi several~,.purely 

public “&iirity 'lneti'tutlons which are purchasing their properties, either by a vendor*s lien 

retained by the grantor, or by Deed oi Trust 

exeeutad, or derarred payments, or oontract ror 

a, deed, . . .? 

'. 

Artlels 7150; Revised Civil Statutes, provide8 in 

p&t as r0li0w8: ~ 

wThe following property shell be exempt 

from taxation, to-wit: 

"1; Public oharltlea. - All bu$ldin@ belpnging td fnstftutions or purely-9B+l*c@@arity, 

together wlth the lands belonging tO and iY+Wupled 

by such lnatltutlons not leased or otherwise used 

with a view to prorit., unles:, auoh rents end profits end all mcnegs and credits are appropriated 
fionorable Charles EI. Theobald, Eage 2 

by eush instltutisnr solely to sustain suoh lnat,itUtlOnr, and for the benefit of the slsk and 

disabled members and their families and the 

burial of the ssme, or for the maintenance of 

persons when unable to provide for themselves, 

whether such persona are members of &UC?? lnstltutlons or not. An institution of purely 

public charity under this srtlcle 1s one which 

dispenses its aid to its members and others in 

sickness or distress, or at death, without regard to poverty or riches of the recipient, also 

when the funds , pro,rjerty and aetets of siich lnstitutions are placed and bound by its laws to 

relfeve, aid and administer In any wag to the 

relief of its members when in want, slcknesa 

end distress, and provide hozaea for its helple,ss and dopondent members and to eduoate and 

maintain the orphans or lta deoearred members 

or other per8mm.* 

In our Opinion Tlo. O-2268 thie department ruled 

that for tax purposes the vendee under a sales contract 

was e~onsldered the Wvner of the property despite the fact 

that legal tltlo bad been retained by the vendor to aeoure 

the psyment k&the “ptirohaee price. We further ruled that 

if such property was belne used by the vendee es a homesteed the same was exempt for tax purposes. A copy df said 

opinion is enoloaed,?or your information. 

Wcbrllsvo ,tho ,-me rule or law la appllaable 

in th:,e 0888.~ It 1s our opinion thatundrr the law the 

lnatltut$one lo quertlon are oonsidered es the owner of 

the propertytor tax gurpoees~. Therefore, if suoh lnstitutlcns put their property to suah a use as to bring them 

within the ex8!aption etatod in Artlole 7150, Seotion 7, 

supra, we belirve such property would be exempt from taxation, 

we, trust that the roregolng ray answers gous 

inquiry. : 

Yours.vsry truly 

ATTCR?CY GlTE2?AI. OF TEXA;" 

By s/ @lly Goldberg 

Assistant 

BY RWB Chairman