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 Dlrtrlottrz'throitp 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'tax8dOn a bond 18VJr tha al yterr ago* mittad rrrlour 011th8 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~**  flftrrnhunbrrd do1 or8 I 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 drritrdfrom thr Oamp rite8 i8 paid i8ItO

raid 8pOOirl iond.
w8 brit8+8thaw 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**  t8xatlonbl thr 8ohool dirtriotin 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 building8and th@ 8it88~thWOfor. llra rnginarrnb thr.furnltarr thrrror, 8nQ all 

### proprrty n8.4, or **lateadrd** 

### for asDingUi8hiM flr88&pub110grOWId and **811** other

g ruprrtl **dWOt8d** 8201Urir81~t0 th8 **U88** 

### mid 8Ii8tit of thr jaubllo

rho11 b8 8x8m

i6 tron fOCO8d 8818 **and** irom taxation,pro? dad, nothing hsrrln rhall **prrrrnt** thr **rnioro8umt** o? than WndOr8 lirn thr m8ohanie~ror bUlldW'8 li0ll, 

### or **othar** 

### lfml **llOVUilti~.*** 

### A&iOl@ 7150 Of th8 ROY1884 Citii **8t8tUti8 Of**  **TlX** 88 r88d8, inp8rt, a8 fOllOW81

"Tb8 followl~ **troPr t8X8tiOYA,**  **s**rope&y **8hd1** br **-8XeQt** $0.W **tl**

**a+++**

**.** “4. Publlo **proprrtt.-** AU **property,** whothll? r881 **Or p8S8OlL81,**  brlonging **8XO1U8iV81y** t0 **thi8** atOte, Or alI7 pOl,it%Oal

8UbdiViriOnth8r8- Of, Or th8 Unitrd 8tatr8, * + l .w .1 f!lOrdrr tOr PrOpIrtf t0 be 8X8ELptit 18 JiOO8888r~ that thr ram8 Ell8t **b8** pub110 PrOpartt 88 60 OWUrr8hipWlb 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 b8110rrthlr qur8tioaI8 oontrollrdby th8 0888 Of STAT2 v. CITY OF HOUSTON, 140 **8.W.** (2d) 277, by th8 CaltO8tOXbcOr?rt

Of Oiril App8818, Wit Of lROr lFrfU88d br thr Supram Court. In that 0888 o8rtnln property puraharrd by th8 0itif

of Hourtonwith **fund8 darlTad**  **from** thr 8818 **of** ItO8dW8y8 60 TlWnifl&B88j.n %nd8" MI bring NIltld 60 prirot. 1BdiVidU818 for r88ldrntIr1pu~po888. **The OOUrt**  hrld 011 Of thr prOp8rtr InoludIngthe 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 rprolalfund, lveu thoughOnly 8 pOrtiOn of 6h8 traot ~88 to ba urrd for OpeningNnvigatlon Boulcit8rd.

A8 owner **or** proprrty rrrquratly not only 00118068for th* value of t&r proprrtr &otuall~ takrn for **roaawav pUrpO8a8,**  but 8180 for dsmagrr to,hIr r8malnlngproperty 80 that It mmi ~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 UUl8tba taken, th8rrforr.that th8 City puroh888dOh8 traot her8 Inrolvcid In Ordrl? $0 prO8WV8 th8 'RO8dW8t8to %lr&l& &8in m&l'. Thhr

**judgment** of thr trIsl.oourt holding thnt th8 property 18 BOt taxObl8 18 OlOarly 8U8- trlnrblrIf thr proprrtfwa8 nob merely pub110 **proparty** but 18 0180 bald for a pub110purporr. Thr f8ot that thr property w88 rentrd to prlrat8 porlon8, 8Bd Wa8 thrrrforr01088d tOth8 publAo,do88 not ne0r88aril~drtrl'ainr that 8uOh proparty I8 not hrld for 8 pub110 pUIVO88. Certnlnlythr rtipulatrdraotr had totho oon0lurXon t&t 80 much of'the proprrty 88 -8 **not** bought to b8 drrotcld dlrrotly tothr opeeing 

### of th8 &til8T8rdW88 bought for th8 **pUTJbO8.** Of OOB**88l%t&43** th8 '8OedW8y8t0 ntrtliq **&81n mZld8** **’**

**.** If the propertywar boughtnnd **I8** bringheld to prrranr 8uOh fund, how 0811 it be 881d that it ~88 not bought,an4 18 not bringhold iOr a pub110 purporr? Olrarlg thr faot thatthr City I8 ranting thr proprrtyto print8 prrsonr~pond~ th8 **intrrval brforr**  **it8 8818**  **OannOt oh8438**  thr oharnotrr**or** th8 oity(8 In6sr.86In thr proper-Ronornbl8 X. L. Chandler,P8gr 

### 4

+*a t,*

. *+ c.*,
Vhr trio1 

### oourt’8 judgment 18 olrarlyright 

### 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 23gby 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 X8Qp6 -0~ 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 wo0411 your rttrntlon to ArtiOlr 

### 7173Of 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.uadrr8 oontrmat for the pUr0h888thW80?, 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 OthrrWi888p6Of811,proridrd br 18W + + * .*

YOU 8m, 

### thararoro, sdvlrrd that if thr ofby 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 lrrrrhol4lntrrrr~In tha property.

**Il.** tYX8t that thr forr&oingwill bs 8uffi0S.80 t0 Odd88 YOU in thir IPBttW.

Your8 very truly

**ATTOl-WJY** GENNRAL **01 TlK4S** 

m BOtnw
WE ATTOmEY GENERAL 0~ TmAS