GENERAL E -iTTORN-ETf

OFTEXAS

Ausniu ax. TEXAS WLL WIlLSON ATFOWNEY GENERAL September 13, 1961

Mr. Ellis A. Oualline,Jr. OpinionNo. WW-1131 CountyAttorney Montgomery County Conroe, Texas Re:

Dear Mr. Oualline: Whether a truck,with a permanently fixedwater tank, the only outlet for the water being a permanently fixed spray bar, used to water down road beds prior to paving and used for no otherpurposes, comewithin the classification of "construction machinery" as that is used in Art. 6675a,V.C.S.
You have requested an opinion from this department on the following question:

"In your opinion does a truckwith a permanently fixed water tank, the only outlet for thewater being a permanently fixed spraybar, used to water down road beds or other surfacesprior to paving and used for no other purpose come within the classificationof 'Construction machinery (notdesigned for the transportation of persons or property on the public highways)'Art. 6675a-S?" The pertinent parts of Article 6675a, V.C.S., read as follows: "Every owner of a motor vehicle, trailer

or semi-trailerused or to be used upon the public highways of this state shall apply each year to the State Highway Department through the County Tax Collector of the county in which he resides for the registration of each suchvehicle owned or controlledby him for the ensuing or current calendaryear or unexpired portion thereof;.

. . Owners of.

. .constructionmachinery (notdesigned for the transportationof persons or property on the public highways) operated or movedMr. El1is A. Oualline, Jr., Page 2

temporarilyupon thehighways shall not be required to register such. 0 .constructionmachinery;. ~ 0U OpinionNo. WW-1131

This amendmentpertaining to constructionmachinery was added by Acts of the 55th Leg., Acts 1957, and we have been unable to find any Texas decisions construing this particular amendment.
In an Ohio case, State ex rel. Yontz v. West, 22 N.E. 2d 645 (1938) a similar situationarose in which a cementmixing motor conveyance that consisted of a truck chassis self-propelled by a gasolinemotor with a permanently attached rotating drum or hopper, rotated by either the propellingmotor or an auxiliary motor which was used for hauling readymixed cement to construction jobs on the highway. In some instances,and other construction jobs off the highway. The Ohio statute exemptedmotor vehicles ,! 0

. -used In constructionwork and not designed for or employed in general highway transportation.

. *' Quoting from the opinion at page 648, it is said: 11 .It is urged upon the part of the'respondentthat the device falls within the exception 'usedin construction WGrk and not designed for or employed in general highway transportation' D D 0 II e 0 .Itgoes without arguing that, 'thereis no presumption favorable to the exempticn of property from taxation. An exemption from taxationmust be clearly and expressly stated in the statute and must be such only as is authorizedby the Constitution.'. o .

"Ithas been urged that themixing, motor conveyancesgenerally are not designed for and can not be employed in general highway transportation,but are strictly confined tomoving cementmixture to the place where the same is deposited upon the work under construction. TheMr. Ellis A. Oualline, Jr., Page 3 OpinionNo. WW-1131

same thingmay be said of numerous specially constructionvehicles. The highways are cloggedwith heavy trucks upon which large tanks are placed by means of which oil and gas are transportedover the highway to the gas stationswhere they are delivered to the retail customer. There are many specially constructedbodies such as those used for hauling groceries, transporting cattle and horses, farm products and manufactured goods, all of which are definitely devoted to a singlepurpose and are not designed for or employed in general highway transportation, if by 'general'we mean a transportationwithout restriction as to the load carried. Any vehicle that is designed for the transportationof objects and adapted to general transportationof special freight is still a motor vehicle under the definition of Section 6290, General Code." The exemption in Article 6675a-2 specifies "construction machinery (notdesigned for the transportationof persons or property on the public highw~ays)".The truck in question is designed for hauling water and spreading it on the road beds in connectionwith constructionof highways. It is commonknowledge that inmany instances it is necessary for the water truck to travel along the public road for distancesup to severalmiles in order to obtain the water to be spread on the road beds where the construction is being done. It is our opinion thatwater is property and is being transportedon the public highway. Trucks designed for hauling gravel and used only for hauling gravel on road construction jobs travelingvarious distances along the public road to secure the gravel to be used on the construction job would come within a very similar classificationand we cannot conceive of these gravel trucks not being required to be registered and licensed. The same thing could be said about oil truckswhich are designed and used only for hauling oil from a supplypoint to the construction job in which case it is necessary to travel over the public highways to deliver this commodity to the construction job. It is, therefore,our opinion that a truck designed for hauling water to a construction job and spreading it on the road bed at the construction job does not come within the classificationof "constructionmachinery (notdesigned for the transportationof persons or property on the public highways).". .

Mr. Ellis A. Oualline, Jr., Page 4 OpinionNo. WW-1131

SUMMARY

A truckwith a permanently fixed water tank, the only outlet for the water being a permanently fixed spraybar, used to water down road beds prior to paving and used for no other purposes, does not comewithin the classification of "constructionmachinery (notdesigned for transportationof ersons or property on the public highways P " ~ Yours very truly,
WILL WILSON Attorney General of Texas

JHE3:cm
APPROVED:
OPINION COMMITTEE: W. V. Geppert, Chairman
Vernon Teofan Sam Wilson Dudley McCalla
REVIEWED FOR THE ATTORNEY GENERAL By: Howard W. Mays