r .-, 

8 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Xonorablr’ ?. L. 

Cpuaty Audi%or 

Ibontagur CounOr 

rmwJ$U8, T8xn 8 

D8ar alrr 

Chandlrr 

Oplnlon No. O-)80) 

RII Can the Starburg Sohool 

Dlrtrlot trz'thr oitp af 

Bowlr and %hr tariour prrW8 ar8’ 

19+l, ill whioh JOU r8QU88t th8 ‘~pinlon Of 

On tha fE0t8 88t OUtt th8r#Ln @I f~llow&z918a88 giV8 Q8 8 

qu88tloo. fJIIIr81 f88r8 agO 

built l lakr in the 8tonsbu 

and tha land that thrJr took. 

W68'tax8d On a bond 18VJr tha 

al yterr ago* 

mittad rrrlour 

011 th8 8id8 Oi thi 

if thi Stonrburg SO 

Cltif of Bowl* mu 

th88. 0lUb hOU888 

th888 olub hOUlr8. 
ROaonbl8 1. L, C&lld18r, P8(r 2 

ormp 

@VP 

8it88 18r8td, but thW8 8rrsOll&t tU0 

hOU888 8U4 th8 6088 8J&WOXl~t8l~ 

flftrrn hunbrrd do1 I or8 eaoh.” 

We 88801~8 th8t the oitr ot Bowir in votlag the 

bond8 E8Ut~Oll8& .h8$ 8Omp1ird With th8 8trtUtOry ?8Qllir8- 

fl8Bt Of OWltill& 8 8p80;8l tand iOr thr PO~Wlt Of th8 

illt8r886 Olld 8fIlkill& fUnd On 8dd bOnd8. oilr 8180 888Ua8 

the.6 thi8~lltb~~tOl r(ltenUa drritrd from thr Oamp rite8 

i8 paid i8ItO raid 8pOOirl iond. 

w8 brit8+8 thaw oan b8 no qU88tiOll but thab thr 

propirtj of thr lak8 own.& by th8 oity of EWwlr to&other 

with th8 Oth8? prOp.rty 8UrtOUIldisy 8808 i8 8Xtipt from 

t8xatlon bl thr 8ohool dirtriot in whioh it I8 looakd. 

s@0tiOll 9 Ot &tiOh n, Oft the COn8tittItiQQ., Of<Tlp,8 rWId8 

88 tollow8: 1~ ,_ 

"'Eb8 property of OOUXLti~l, 0itb8 and 

tOWll8, OWnOd .!iBd bald OIdJr iOr pub110 PUrPO888, 

8Uoh a8 pub110 building8 and th@ 8it88~thWOfor. llra rnginar rnb thr.furnltarr thrrror, 

8nQ all proprrty n8.4, or lateadrd for asDingUi8hiM flr88& pub110 grOWId and 811 other 

g 

ruprrtl dWOt8d 8201Urir81~ t0 th8 U88 mid 

8Ii8tit of thr jaubllo rho11 b8 8x8m 

i 

6 tron 

fOCO8d 8818 and irom taxation, pro? dad, nothing hsrrln rhall prrrrnt thr rnioro8umt o? 

than WndOr8 lirn thr m8ohanie~r or bUlldW'8 

li0ll, or othar lfml llOVUilti~.* 

A&iOl@ 7150 Of th8 ROY1884 Citii 8t8tUti8 Of TlX88 r88d8, inp8rt, a8 fOllOW81 

"Tb8 followl~ 

troPr t8X8tiOYA, s 

rope&y 8hd1 br -8XeQt 

$0.W tl 

a+++ 

. 

“4. Publlo proprrtt.- AU property, whothl l? r881 Or p8S8OlL81, brlonging 8XO1U8iV81y t0 

thi8 atOte, Or alI7 pOl,it%Oal 8UbdiViriOn th8r8- 

Of, Or th8 Unitrd 8tatr8, * + l .w 

.1 

f!l Ordrr tOr PrOpIrtf t0 be 8X8ELpt it 18 JiOO8888r~ 

that thr ram8 Ell8t b8 pub110 PrOpartt 88 60 OWUrr8hip Wlb 

P\llt 8180 b8 U88d ior pub110 PUfPOS88. It i8 W.11 88ttl@(l 

that proprrty owned br 8 oity for a rrronoir or lekr i8 

68X rx8mpt. 688 CITY OP ABILk??B 1. STATI!, 11) 9-W. (26) 

\ 
XOnOrObl8 I. L, Qh8ndl8r, PO68 1 

631 8n4 Ol?K O? DALUS v. STATB, 28 8.W. (2d) 937. 

.W8 b8110rr thlr qur8tioa I8 oontrollrd by th8 0888 

Of STAT2 v. CITY OF HOUSTON, 140 8.W. (2d) 277, by th8 CaltO8tOXb cOr?rt Of Oiril App8818, Wit Of l ROr lFrfU88d br 

thr Supram Court. In that 0888 o8rtnln property puraharrd 

by th8 0itif of Hourton with fund8 darlTad from thr 8818 of 

ItO8dW8y8 60 TlWnifl& B88j.n %nd8" MI bring NIltld 60 prirot. 1BdiVidU818 for r88ldrntIr1 pu~po888. The OOUrt hrld 

011 Of thr prOp8rtr InoludIng the pOrtlOB 80,#88d 60X 8xWpt end UtShd 88 fOllOW8t 

"16 I8 QOt OOBt@Bd8d the6 th8 oi6f did BO6 

hota th8 OuthOrity 60 buy th8 aBt:X'r trSot Out 

of the rprolal fund, l veu though Only 8 pOrtiOn 

of 6h8 traot ~88 to ba urrd for Opening Nnvigatlon Boulcit8rd. A8 owner or proprrty rrrquratly 

not only 00118068 for th* value of t&r proprrtr 

&otuall~ takrn for roaawav pUrpO8a8, but 8180 

for dsmagrr to,hIr r8malnlng property 80 that 

It mm 

i 

~011 oonrtItutr 8 battrr bargab for a 

City o 8Oquirr 811 of thr SreOt, then mrrrly 8 

portfton thrrsof, Ond par daIM&08 60 the OWa8F On 

the b8UnO8. 16 UUl8t ba taken, th8rrforr. that 

th8 City puroh888d Oh8 traot her8 Inrolvcid In 

Ordrl? $0 prO8WV8 th8 'RO8dW8t8 to %lr&l& &8in 

m&l'. Thhr judgment of thr trIsl.oourt holding 

thnt th8 property 18 BOt taxObl8 18 OlOarly 8U8- 

trlnrblr If thr proprrtf wa8 nob merely pub110 

proparty but 18 0180 bald for a pub110 purporr. 

Thr f8ot that thr property w88 rentrd to prlrat8 porlon8, 8Bd Wa8 thrrrforr 01088d tOth8 

publAo, do88 not ne0r88aril~ drtrl'ainr that 

8uOh proparty I8 not hrld for 8 pub110 pUIVO88. 

Certnlnly thr rtipulatrd raotr had totho oon0lurXon t&t 80 much of'the proprrty 88 -8 not 

bought to b8 drrotcld dlrrotly tothr opeeing of 

th8 &til8T8rd W88 bought for th8 pUTJbO8. Of OOB88l%t&43 th8 '8OedW8y8 t0 ntrtliq &81n mZld8’. 

If the property war bought nnd I8 bring held to 

prrranr 8uOh fund, how 0811 it be 881d that it 

~88 not bought, an4 18 not bring hold iOr a pub110 purporr? Olrarlg thr faot that thr City I8 

ranting thr proprrty to print8 prrsonr~pond~ 

th8 intrrval brforr it8 8818 OannOt oh8438 thr 

oharnotrr or th8 oity(8 In6sr.86 In thr proper- 
Ronornbl8 X. L. Chandler, P8gr 4 

+*a t,* . 

*+ c.*, 

Vhr trio1 oourt’8 judgment 18 olrarly right 

if-tha property oonstItutr0 8 part 0r thr”mge 

olrf fund rnd it 8a8m8 018ar to u8 the6 ruoh 

prOp@rt, 18 801 iQ OB, da88 the 86fpUiOt~d fENt8 

rupport 8 fine 23g by thr t&l oaurt to that 

Orr406, and W8 Will 088wn8 th8 oourt 80 round. 

‘i’hi8 brhng 80, it 18 Qrithrr tatablr QOr 08pl bla 0: t't"e 8014 iOr taX@l, OBdthU8 diV8r- 

. hd. .w 

ft i8 our opinion Shot thr proprrtf own04 by t&r 

OitY Or Ihi UIid8r th8 faOt8 pr88WIt8d $8 l X8Qp-06 ~ 

ad trlorfm taxrtIoa. 

being prl.vatsly owned, 

The clubhouses themselves, however, 

are subject to taxation. 

h8 to tha property lea884 by th8 0it, 60 bidi+- 

ldualr wo 0411 your rttrntlon to ArtiOlr 7173 Of the 

R1r1r.d Civil Statut@r, whloh ma&a, in part, 08 fOiiOW8t 

Vroprrty hale unerr 8 18888 for a term of 

thrrr taarr or aor@, or h8ld.uadrr 8 oontrmat 

for the pUr0h888 thW80?, brlon((lng to thI8 

Ellista, or thst 18 rxrmpt by 18W from t8xOtiOQ 

In th8 hand8 Of thr owner thereor, rho11 ‘br 

OOn81d8r8d for 811 the pUrpO8.8 Of t.O~tiOQ, 

118 the proparty Of thr poEron 80 holding th8 

aafna, rZO@pt 88 OthrrWi88 8p6Of811, proridrd 

br 18W + + * .* 

YOU 8m, thararoro, sdvlrrd that if thr of by or 

BOWi8 b88 1888$d BQ) Of the pX'Op.rt, mrntlonrd t0 8 priTOt8 h~.ditidUOl for a trrn or thrar yarrr or some raid 

Indlrldual would br rrqulrrd to pay trxrr bored on the 

valur 0r hi8 lrrrrhol4 lntrrrr~ In tha property. 

Il. tYX8t that thr forr&oing will bs 8uffi0S.80 

t0 Odd88 YOU in thir IPBttW. 

Your8 very truly 

ATTOl-WJY GENNRAL 01 TlK4S 

m BOtnw 

WE 

ATTOmEY GENERAL 0~ TmAS