**pin OFFICE**  **OF THE**  **ATTORNEY GENERAL**  **OF TEXAS** 

**; AUSTIN** 

@OVER SELLERS ~~RNCIGENERAL 

## l&r,. Fredv. %:erldith uountg Rttemay, Kaurman

County iceurua, tor*r

Opinion so. o-m30 Roi %xup*ion or 800Oml haoaio Lobgo bulldl tuution.

we are In rboelpt or your reque whloh wo que6e:

wo mtb a qu*stioQ and *ial 8p~roo~atc your Colleo6er of XaWman Co

Torrell from l tatb

0.0-6~19 la whiah It oi' a building mm.& by lueii~

*t o ry odly that we6 or lodge

plr pe8U,

warn not1py 0180 dlrfore tram th* oaar where the lodga owns

only th l eoond 86Ory of a building; Artadb Lodsp own8 **the** entire btilbing, whloh la e two story bulldln$. Tha loner rloor or 

### the bulldin& la leesed and rentbd **out** to Anderson-Clayton Brow
. , kiortlalens, for a runrml home, Por whloh uaa u rantal is pmld to the lodgie. T&la rantal, aa I undor8tand it, ir rued by 

### the lodge to dal'roy ?andor's llan uul uohaaioa and materlabub*a lien notaa agrinat the building, and for 

### opwational cxpenaea; 

### and tha balance goes In60 oh0 general lodge had8 00 ba aad tor pub110 

### oharlty end to help nardy fndltldwlr, the laaa81 ara tha mrmbar

### 111112 an& lnltlatlon haa 

### or tha eumabara. 

### *The bdldlng in **WeStion** 18, therarore,, not US@& b~oluairoiy ror lobgo purposes. up quseblon la: Can thr upper 

### floor &r the bullbin@ ba aotera4 

### rram the lovar iloor, in order to rsndar 

### the lowar floor tar ad valoram tax&tlon, and 

### In ordu 

### 60 l



### xurpt the uppar floor from taxation? “My o#aloa lr that 

### 16 **r8m06** b0 80 aitidbd ror 

### rend1 tlon lHn?yu* broauao OS tha toldlng of tha Supretio Court in Fdorrs t. Lone Star Chaptrr -~6, Royal Aroh ?iaaone, 5 :>
. + ~:. 519, which hold8 that rontins; or 

### a part or a 

### bulldlna ownrd by 

### suoh **5** lad@, 

### l ubjaata l

uoh **part, t8xatlon;**  **nd** city **0r** 

### Lorrg*law **Y.** Uarkham-24 reo %-Wil0:t1 

### Horpltal, 152 S.W. 26 1112, whloh 

### ho&la 6hat the lbttlng 

### and ooou~~anoy of otrlooa to dootora who pay a 

### rental thmrafor, la dominantly 6 oounarol~l and prirato Oranaaotlon by the hospital, end that thararora the hoapital was not exauipt rrom taxea undar our Oona6ltutlon. I 

### find a oaee also that I em unabla to dlrrarantlata olaarly la my alnd, torlt, Sap68 Boas fnllrmary Y. City of San Antonio, 259 3.w. 926, whrroin lt l8 held 6hat t&&a horpltal 18 USapt tX+m tSxStlOn, wan thowh t&e hospital operatad a 4ru8 atom ror profit. 'i'hb dlatlngulahing **tmotora** aoem to be wha6h.r tha prepdrty la rented to a tblrb. peraan end therefore not bolng rxelual~aly used 

### by tb oharltabla lnetltutlon or lodge. *knother daolalon, with slightly dirrarrnt mt8, l hou:d ba 

### oonrl4oPed: Stat@ v. Sottouut, 251 3.X. 1117. In that aaab 

### the propbrty aought to ba **axamptsb wes**  

### rent houam property on dlrfrrant ana aegregntad propbr6y rrom the hospital lbaalf aA ttls property MS rented to 6hlrd parOleal tha aour held thct the axeixption OMAOt ba **extwlded** to WQQWty **OOOUFi%d** and wed by third j;artier under rantal oontraots.Hon. Bnd. V. #srldibh, pqe 

### 3

"rlaQw8tto5 18 MrrafOd 8olelyto the propa1tion 

### ofvhether the upper~loor oia b13IldIng used eanlwimly fa@ lodgepurPow8, aan be regregated for t8x purpoeer

end lmld not rubjevtto tmatlon, v&n tha mm lalgeQYOI the vhole bulldlug

aad rant8 out 

### tho loverfloor au wmm8r~l8lrentalcsontraat, vhlah lutrer

floor 18 Uo1Clnlkly 8UbjOQt t0 trX8tfOtl. 

### "Ifyou *haulid

hold ttnt 

### tbo upper

### floor Or the buildlag18 

### l



### xe8ptiMll twatioa, 

### thenplwae l 

### lvl8eha the 

### -luS Of tti bulldiq 8hWkl 

### be dividedior 88008MOCit 

### purpa8er. I8 

### t&OF@8tl7

### rUh t0 

### be rOiiOVd 

### - #hotidth8 V8lW k 888088O d

l 

### rbItaurlly

8t 

### oae4Ul.f

Of valW of thevhole building- or 

### othwuIm?" YOU opInIo#¶

th8t 

### t& buIldlag la QWltlOn U8WOt 

### be regqgated 

## ror taSblOD. l 

### ab oxemptlon

pwpo8er i8~0Mt. 

### In ttm aall of city or L v. 

### I(rrl&m84bRee nnoN$as4$pital# 152s.u. (24) 0 trw apln1om ac J~'Ot~iora‘,C~Ol~r,rd~~b~tbS~~~Oourt,. 

### tb Court aldr

"'EDIteptf~~ rr08 ?aXBtfoD 8m wwr rIVWI#d~ 8lld lathoa~tnrptloaolzite~trtlonor~ &Iv*xtoldfng 

### e~~tlon~ar~rrtlorrto~rgoLt~13~ ala88 0f prOportyall dwbt88nn8ol~~~lMtbb+oargptlorr. i40XW18v. b&I-, 68 POX. 

### 703, 5 S. W. 519; 23 R.6.L.S3. l **

“‘kit, II tb COMtltUtlaC~ S”#QUiPe8 th# @WpOl’tr, 88 l pw8ep~l8ik 

### tolt8 rlghttol 

### xmptlar, tab0 eanlu8im1r 

### u8.dbr 

### tb otnrlkble Ir&#tltutIen, It 18 8gplnI%t, ii8w-e Of it18 SOtktd OUt#rd t& 

### Z'OhtiOB d lardiojd Wd ktIOnt Qmbd~ tbrt M r80t VOUM M0088O~fi~ deetroy the 

### eroluelve use rwoerury 

### to be ntrllud **by** ttm arar to 

### bring lt~ property vittdn t&e pl8la temu8 af the 6OWtitUtiOi3, 8llPd it b8 bOOP tbmfolr h8ld, I8 it U88.b tbt 088e, 8rd itiskk (1.80otap 8t (!l'Ox. 60m. *pp.) 254 9.X 

### 925, thWtth0 b@810# 

### ml1 or l

### y 

### p8rtat a abaritable

b8tltUtlUC&‘8 pr#pew~ t0 tb80 B& thOmdm8 

### engagedln 8 

### whollyohsrltmblo VOFk, Or the eaOupen0y 

### ot avona pertoftb propertfe~otlnr8 blndrru9mt8moant8 

### to at3 equlvrlent

8itWtfOtl 

### l 408tmy8tht3 

### l xef apt oh8noter 

### ~* the praperty, rab lt 18 plain that In thaw 08808 

### thereQouldhrrve tHOn 110 

### otherholding.**,.. goa.**  **bred v.**  

### Jseriaim, **:p8&8 I** 

***** **‘ Thi**  **000@t%tUtiO!181 2-0~Ufr8~nt**  **ia ’**  **8V&rOiaf tb**  &WojWrty **f4U8t** bs Onned br the **Qr&Uli~8biOll** ohlalag 

### th8 ~Xwi~tfO~; it InU8t **be** 

### l **XO1U8iVdy WOd**  **by** th. **OT~8OiL88iO0,** 

### di8tiaguiehed

fl%me perti WO **by it,**  **8Rd 8**  **pBrtf81 u8e**  **by other8,**  

### whetherthe othorr pay rant or not.On 

### In vim of the 

### forrgofa~ oorUfrm8bloa OF your opinion **bf thf8**  

### DOjMlt0Wt~, **it b8Oom88**  **UIIaeOo88U7 to**  **813W.r y0UV**  **QUO8-** 

### (iOne8 80 'how the **V81UO Oi**  

### the bulldln@ 8hOtid**bO** ditidti **iOr ~uunme**  **purporu.***



### APPROVED OPlNlON 

### GouUIrrLm 

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