.: 

TEEATTORNEY~ GENERAL 

W’ILL WIJ23ON 

AX-I-O- OlsNERAL 

September 19, 1960 

Allen Opinion No. WW-939 

Re: Whether property consisting ^. _. ^^. 

Honorable Bruce 

County Attorney 

Ellis County 

Waxahachie, Texas 

Dear Mr. Allen: 

OF TEXAS 

AUSTIN IX. TEXAS 

0s two lots, an osrice 

building, furniture, fixtures, 

and equipment belonging to the 

Herald of Healing is exempt 

from State and County taxes. 

We quote the following from your letter requesting our 

opinionon the referenced subject: 

"I have been informed that the charter 

of Herald:of Healing was flled~in the 

office,of the Secretary of State on 

February,20, .1960, No.‘10883, and states 

Itspurpose as follows: 

"'The ~purpose.for which the operation 

is formed is educational, charitable, 

missionary and evangelical in.its undertaking for the ~betterment of mankind. 

,We propose,to.proclaim the Qospel.of 

Jesus Christ to mankind and to seek to 

convert those who have fallen in sin and 

to acquire by lease or purchase or otherwise, 

real-and/or ,personal property, for its use 

in this work.' 

"Thls~ charter also states that the corporation 'hereby associate ourselves together 

voluntarily for the purpose of forming a private 

corporatlon,,not for profit, but for the purpose of benevolence in educational, charitable 

and missionary and evangelical work.' 

"I smalso informed that this corporation 

is placed on the exempt ledger .of the Secretary 

of State. There:is no capital stock nor any 

shares in this corporation. 

"This corporation owns two lots In the City 

of Waxahachie upon which Is located an office 

building containing office furniture, fixtures 
Honorable Bruce Allen, Page 2 Opinion No. WW-939 

and equipment. It is my understanding 

that this building was lused as an office 

building by the late Reverend Jack Coe 

before his death. It dontalned his 

recording studio, private office, bedroom 

and bath upstairs. Downstairs, were the 

offices of the business manager, accountant, 

secretaries, typists, receptionists, automatic 

mailing machine, automatic addressographlng 

machine, rest rooms and snack bar. I am also 

informed that the Church, Dallas Revival 

Center, is located at 2127 South Corinth 

Road, Dallas, Texas. 

"The Herald of Healing is claiming the 

exemption under the provisions of Art. 7150 

Vernon's Civil Statutes because it says 'the 

Herald of Healing is a religious church 

organized under the~~religious and non-profit 

provisionsof the Texas Law and has been 

approved by the Federal Government as a tax 

exempt organization. All of the property 

as owned by the Herald of Healing is located 

ina building that has been used as office 

purposes of the church and is now being used 

as a storage place. It is not rented and is 

non-revenue bearing..' 

"Please advise if this property is subject 

to State and County taxes." 

It is our opinion that the described property is not 

entitled to exemptionfrom State and County taxes. 

Exemptions of property from taxation must be explicitly 

provided by the Texas Constitution or by statutory provision 

within Constitutional limits. Otherwise it is subject to 

taxation under the mandate of Art. 8, Sec. 1 of the Constitution. See W. V. Geppert, A Discussion of Tax Exempt Property 

in the State of Texas, Baylor Law Rev. Vol. XI, 133 (Spring, 

1959). 

Pursuant to the authority granted by Art. 8, Sec. 2 of 

the Constitution, certain statutory exemptions were provided 

religious societies by Art. 7150, sec. 1, R.C.S., as follows: 

"The following property shall be exempt 

from taxation, to wit: 
. . 

Honorable Bruce Allen, Page 3 ; Opinion No. WW-939 

"1 .' . . .actual places of religious 

worship, also any property, owned by a 

church or by a strictly r@lgious society, 

for the exclusive use as a dwelling place 

for the ministers of such!church or 

religious society, the books and furniture 

therein and the grounds attached to such 

buildings necessary for the proper occupancy, 

use and enjoyment of the same, and which 

'yields no revenue whatever to.such church 

or religious society; provided that such 

exemption as to the dwelling place for the 

ministers shall~not extend to more property 

than is reasonably necessary for a dwelling 

place and in no event more than one acre of 

land." 

Art. 7150b, R.C.S.-, providesas follows: 

"There is hereby exempted from taxation 

any property owned exclusively and in fee 

~by a'church for the exclusive.use as a 

dwelling place for the.ministry of such 

church and which property yields no revenue 

whatever to such church; provided that such 

exemption shall not extend to more property 

than is reasonably necessary for a dwelling 

~place and in no event to more than one acre 

of land. 

44 !4 1." 

Acts 1931, 42nd Leg., p. 67, ch. 

According to the facts stated in your letter, the 

property under discussion is not used as an actual place of 

religious worship., ~The church, in fact, is located in another 

city. It is likewise apparent that the building certainly 

is not exclusively used as a dwelling place for the ministry 

of the church. 

In Attorney General's Opinion No. MS-190 it was held 

that a house and lot used for the printing and dissemination 

of religious matters was not entitled to exemption from 

taxation. That opinion quoted the following language from 

City of San Antonio v. Yo Men's Christian Assn., 285 S.W. 

844 (Tex.Civ.App. 1926, ezref.): 

"The Constitution does not permit 

the exemption for 'furthering religious 

work,' but only to 'actual places of 

religious worship.' . . ." 
. . 

Honorable Bruce Allen, Page 4 Opinion No. W-93 

An application 

statutory language, 

the result that the 

taxation. 

: 

JRI:cm 

APPROVED: 

of the cited Constitutional provisions, 

and interpretations can lead only to 

subject property is not exempt from 

SUMNARY 

Property consisting of two lots and 

an office building containing furniture, 

fixtures> and ~equipment, belonging to the 

Herald.of Healing, is not entitled to 

exemption from State and County taxes. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

OPINION COMl4IT!CEE: 

W. V;~Geppert, Chairman 

Houghton'Brownlee :: 

James Farris 

Tom McFarling 

Elmer McVey 

REVIEWEBFORTHE ATTORNEY'NZNERAL 

By: Leonard Passmore'