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 calicha was 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 that we are Justified ~JZ placing the insome from the sale of caliohe 3.~ the nvaflabla 

Sahool Fund and apportioning it to the school diatricts. secondly, la publlo school land subject t0 

taxation, an(l if so what sortt of taxatior is it 

subJect to:" 
Yonorsble T. :;. TrFclble, page 2 

.3elatlve to your first .&ueatior, qe quote frost this departqent% Opinion Xo. O-4651: 

"You do not infom us in your telegrain whether 

the sale or tne grevel and oaliohs will oonstituts 

a sale 0r real property or OS persohsl property. 

Of ooursc, this would be gov~med bg'tbe type of 

oontract,. conveyance or deed given by the county. 

tie respaotrully aall 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 civil Appeals is whiah 'oonstrued a orrtsin 

convoysnos to 70,000 cubio yards of gravel to bs a 

convsyaucs or psrsohal property rather then or 

real property. This case aontaius an excellent 

discussion of the distinotion between oonveyanaes 

as constituting real or lmreonal pr0perty.v 

If the sale of the oaliche constitutes a sale of psrsosal 

property, then the incoma Iron: the.sale my be plaoed in ti:o 

Available Sahool r'und. 

Your sacond question is 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-seatior 6 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 several oounties for sduoational purposes. 

spscifioslly ask if osrtaln g.overnmsntal a&onoias heving 

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 ODihion iio. 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,have held that said lands 

are aubjbct to taxation by the counties and school districts 

in which the land is looated. Chlldresa County v. Gtate, 92 

ii . 5 :. (2d) Ull; Childress County v 

Dletrlct, 95 S. X. (26) 1.041. 

. Llortoh IhdeDendent Sohool 

It 1s the opinion of this Departmxt th6t landa, 

classlfled a8 serioultursl or erazihg lands, gasted by the 

State to couuties Car eduaational purposes under the srovisions or Article 7, ;ieotlon 6 or the State Constitution are 

liable rOr taxes by all &overnmental a(;enclas authorized to 

levy and oollect taxes, exoept taxes leviedqlor State purposes. 

. 

/a/ BY 

By Bi7B 

Chairman