**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**iiororsblo T.**  **2.** IYimbla First ,safstant State superintendent State ;)epartmeizt

of L&cation &astir, Texar Dear Sir: cpinioc Lo. O-b@3 .ie : Ghether imoz~e from of aallche fro5 scho shall be plao able sohool F

. jwrnent school

5, asking us~to

d In 2s. :A 5. &ilert's letter 0

**secure 60**  **iron, the**  **Attorney )**  **..am!lbl@on county**  **in Tom**  **Greene county.**  hree years, t&e Cpmroielche iron the same areaof the calichawas place& in und and apportioned to the

to the school districts. 'r!e feel tmt the caliche would COiW FG tLe s6m6 oategory 88 gravel or top aoil and thatwe are Justified ~JZ placing the insome from the sale of caliohe 3.~the nvaflabla Sahool Fund and apportioningit to the school diatricts. secondly, la publlo school land subject t0 taxation,an(l

if so what sorttof taxatior is it subJect to:"Yonorsble T. :;. TrFclble,page 2

.3elatlve

to your first .&ueatior, qe quote frost

this departqent%OpinionXo. O-4651:

"You do not infom us in your telegrain whether the sale or tne grevel and oaliohswill oonstituts a sale 0r real property or OS persohslproperty. Of ooursc, this would be gov~med bg'tbe type of oontract,.

conveyanceor deed given by the county. tie respaotrullyaall your attention to the aass of Dreeben v. Witehurst '68 53;3. (26) 1025 (Texss Cosvnission

of ADpealsf &5 S.~ Vi.(26) 705 (Dallas Court or civilAppeals is whiah 'oonstrued a orrtsin convoysnosto 70,000 cubio yards of gravel to bs a convsyaucsor psrsohalproperty rather then or real property. This case aontaiusan excellent discussionof the distinotionbetween oonveyanaes as constituting

real or lmreonal pr0perty.v If the sale of the oaliche constitutesa sale of psrsosal property, then the incoma Iron: the.salemy be plaoed in ti:o Available Sahool r'und.
Your sacond questionis as roif0ws: nSaco~dly,1s pub110 sohool lend uubjeot to taxation,and if so what sort of taxation is it subjeot to';'" Section 66 of Article 7 or the State Coiiatitution provides as follows:

**by** the do not taxlEg "All a~iculture or grazihg school land men-.,. tioned Ln-seatior6 of this artiole omed by any county shall be subjeot to taxetion except for State puqoses to the sallie extent as la&s privately owned; n section 6 referred to in jectlor 68 relates to lands sran;;~ &tats to the severaloounties for sduoationalpurposes. spscifioslly

ask if osrtalng.overnmsntal a&onoiasheving authority caIL

levy and colleot taxes on suoh sohool la&do. Ths btate oamot levy ahd oolleot taxes oh said lands and tide Department,ti ODihioniio. G-442, held tnat oountlas were not liable to the state tor their part of ths gross produotion tax on Oil.. ._I
I_ -

Honorable T. 2. Trimbla, page 3

The Courts of this State,haveheld that said lands are aubjbct to taxationby the countiesand school districts in which the land is looated. ChlldresaCounty v. Gtate, 92 ii

. 5 :. (2d) Ull; ChildressCounty v Dletrlct, 95 S. X. (26) 1.041. . Llortoh IhdeDendentSohool

It 1s the opinion of this Departmxt th6t landa, classlfleda8 serioulturslor erazihg lands, gasted by the State to couuties Car eduaationalpurposes under the srovisions or Article 7, ;ieotlon 6 or the State Constitutionare liable rOr taxes by all &overnmentala(;enclas authorized to levy and oollect taxes, exoept taxes leviedqlorState purposes.

. /a/ BY

By Bi7B Chairman