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

Eonoroblr 010. Comptroller of AU8tllll, nxsr ilrrr sir: 11. Sheppard Publfo Aooouato

opinion NO. O-6757 R8: ‘.hrthrr rrrldrnor hoaemtradr

TOW roqurrt rnolorair 8 latter ool~8ator or Nurerr

this lattar.
rrrrot that th0 homeChrlrti at thr time entltlsd to the honey thr Constitutional eotlon la of Articlr 8 of

rs to aa Mat there 18 e gross inefarenoe to the homsstaad exalptioaHonorablr Coo, H. 3h8pprrd, F8g8 2

cm8ti 8r8 enjoying the bdn8rit8 0r th8 Conatitutlonrl Am8ndmrnt 8lloulng homemtrsdrxsmptlonr. "For your W’ormatlon you 

### are 6evtr8d that the CityOf COl’pU8 Christiher grOM tlW8ndOU8ly in •~8 811108th# p488WJ8 Or th0 AOt8 8DUB8Mt8d in Opinion No. O-1132 and rlnor th8 oitlzrne of Corpur Chrlrtl vot8d bond8 whioh w8r8 to br rstlrrd by Stat8 8d ralorra taxes rrnlttrd to the City of Corpur Chri8ti. It ooour8 to methat the proplr whoom home8 in addltlonr that have **born** brought i&0 th0 OO~~Mt8 liMit8 Ortha city Or cOrpU8 Chrlatlminor thr bon& aborr mantlonadWIM voted, might br rntltlrd to the homsstsad er8mptionr authorlzad by tha amend*lent to thr Constitution.

“It irmy undorrtsndingthat thW8 wa8 Only OM bond 18~8 tOt8d by th8 City Oi ~OQWS CbriPti rhloh ua8 to barrtlradby 6kta adralonm tares brtwrrn thr dOtO Of thr Or&ilul im8U8 8nd th8 datr the &NI8titUtiOMl Amandmonb ~RI adopted. Thrr hat8 b88n a 

### numbrr or isrurr rlno8 th8 Qt.8 or the adoption or th8 conrtltutlonal Amondront, Yilno8 thrro 188 rrurplue or money in thu slnkID&rund ror the rotlrrmrntof those bond8 8nd 81~~6 the revenue drrlrrd rrom thr tears larlrd against tho hcma8trads within thr oorpOMt8 limita Of th8 City or Corpur Ohrlrtl are not neaerrsry for tha retirement or the l borr wntlonrd bondr, if it 8an bo dono ILIany way, I rhould llk8 Tory much for thr nrld8nt h-8 ownor or Corpur Clirlotl to b8 grantl d ttr prltllrgr oi thr homr8trad 

### l xrm~tion. ".

. . ,11
The iot dotting tams to the City of Zorpua Chrleti, Acts 1921, 37th Legislature, Chaotar 13, p,3ge 27C, providss that: "$0" 51,+3rio,i of twsnty-rive y33rs coinsn9inp, wltti the Zisoal yaar, bsg1mitW Sdpteabar 1, 1921, thrr8 bo and hereby are donatrd end erantsd by the stata or T8xa8, to the City or Corpus Cbrlrtl the not amounta or all Stats sd ralorrs taxes oo.Ll83ted

### ‘709

Iionorsbla(380.8. ;hsppard,Pac;m3

upon tia property fms poreens in counties or Jim .a\ 8118,Jim HOgg, Brooka, **naberg,** fiillaoy 4nd i)uval and all the **net** amount8 Of411 **State** ad valoran **t8Xd8** OOllaOt8d UpOn thr pl’O28rty end rrCIU p8rSOIlS $n the County Ot #~a088 not h8r8tOiOra dOn4tad to the City Of l?OrpWChtirti." h 1923 the City Of **hl ’** **pU8** Chri8ti $88U8d **88SWall** bondrr totaling #2,000,000, whloh w$ll mtura April 10, 19~6. At the pr888nt time 3150,000 Of th888 tfOnd8 4:?8 outstanding.

h 1933 there w48 adoptrd ILL4ZWJldfS8lit t0 th8 &II**atitution Of**  **T8144,** whloh $0 SIOtiOn l-4 Or **Article** VIII, and whloh rasda **as rOiiOW8:** 

Vhrrr Thousand Ibllarr (sl3,000.00) or the 4888488d taxable **r81U8** Of411 r88id8lIO8 hoamateada 88 now datln8d by **law** 8h11 be 8X8Slpt from 4u ttIX4Uon **rOr** all Stat0 **pU~OS8Si prOTided**  that thlr 8X8aptiOn *hall not b8 Spplioablr t0 that pOrtiOn 0r the state ad TalonSI tarts 18~18d ror stat8 pur**PO488 noitted**  within thO88 **4OUllti88 Or**  **Other** sellt$Oal 8Ubdiviaiona nOW**r8COiTillK** any r8mi88$On-Of Stat0 tSX88, Until tie 8XpiMtiOn Of 8UCh period Or r8Lti88iOn. Udl888 barOr th8 8XPir8tiOIJ O?SUOh pdrlod the b&rd or goosrning body-ofany one or more of such oamtlra or pol$tioal aubdlvlalona *ha11 hT8 08rtiiiad t0 the Stat8 COrSptrOlbr that th8 **Ilead** for Such Md88iOn Or tSX88 hS8 **08488d** t0 l xi8t in Suoh ocunty 

### or pol$t$o81 rubd$Tiaion; than this %OtiOn 8hsu b8OOSi8 Spplioabla t0 8SCh OaUnty or political aabdlvlalon 48 and rhsn it shall brOOIS8wlthln theproviaiOn4h4rOOf." (B3phaala ours)
In 193E theCity lsau8dnom aaarall bonds, ofxhioh aarlssttem are now outstandlr~,~100,000.

In 1939 theLegisleturaamr;4aE the 1921 Act of' donation. Acts 1939, &th x,a~ialaturd, ECi?n till ::c. 52. .3Ction 1 of this Act providesin par'::

'Thatoomsnclng with the liszalye.?rbzgirinirlg,‘8ptaDber 1, 1921, 4nd rn&lkx 38ptdzber, 1956, there beand arehereby donate6 acd grantcl by tha Stat8Of T8X48 to ths CityOf Corpus Christi theBonorabls Cao. H. Sheppard, Pa&r 4

nrt amounta of all :Xats ad ralorrs taxaa oollaotad upon tha proparty and from praons In the Countlaa of Jim Walla, JimHog&, Brooka, Klabarg, r~lllaoy and Dutal and all tha nat l aouata o? all Stat0 ad Talons taraa oollaotad upon the proparty and from paraona in tha Coun8y of Nuaora not hantofora donatad tothe City of Corpus ChrIatI byAot oi tha Thirty-rlith Laglalatun of tha Statr ofTaxer known aa Bouaa Bill Uo. 694, Inoludlw auoh Stata ad valo- ~818taxaa 88 MY ba dua l ald Countloa on tha rolling atook balonglag to rallroad oomprnIaa whloh ahall ba l aoartalnad and apportionad to raid Cwntlaa aa now prorldad by law; praviaad that l’ro?l and aftor Saptambar 1, 1946, Thraa Thouaand i.Jollars ($3,000) of tha aaaaaaad taxable valua of all rraldanoa homaakada, 88 now daflnad br law In raid **above-nomad** Countlaa, l

kmll bo l

xampt Szwrnall taxation ror tho purpoaoa anumaratod In thia Aot aa wall aa for all’ State pur~oaaa~ * ln 1939 #a City Iaauad additional l arwall bonda inthe l

mcunt ot $1,150,000.
$500,000. In 194C thr City lsauod additional bond8 of

bonda. In 1944 tha City laauad another #l,250,000 or auoh

Tha City uaaa only ona aInking fund to datny all prlnolpal and lntarrat laturltlaa oi tha varloua bond Iaauaa rafarrad to abora. Thr oondltlon of auah bond8 and or tha sInkIng fund la wall illustrated by thin aohadula furnishad by ths Controller of the City of Corpus Chrlatl:

wSarlaa Cutatandlxq 1923 150,000.00 150,000.00 1938 100,0c0.00 100,000.00 :;:a9 1,150,000.00 **I10118**

500,OCO.GO **Iloll*** 1944 1.250.000.00 ~,000.00 Totala ~.lSO.OOO.OO 20 .ooo.oo Sinking fund--one **for** all fire **Sal-188:**
‘Ash 23curl’~Les (C.5. LcnnCs) Tote1 7.668.76 4,611.26 50.375.62 122.531.26 5.X2.50 100.499.40

153,527.P SE. 500,oc 6+2,C27.50”

### ‘711

Honorable Cao. H. Shappa;d, Faea 5

ThoCity o? Corpus Chrlatl wan rroalrlng a grant o? taxoa at tha tima o? tha adoption o? thr Conatltutlonal Amandmrnt in19‘3. Wathink this oonatltutaa a nramlaaIonW o? auoh terra within thr asanlng or the 

### l xoaptlon to tha rxrmptlon. Tha raault o? draying tha rrraptlon naoaaaarlly will bo that tha tax burdan will be hoarlar in tha City of Corpua Chrlatl, but uoh la tha la&uaga and Mnl?aat purpoaa of the ConatituAa tha Su raaa Court @aid in City of Aranaaa kaaa V. if&, 247 3. 1. 818:

“It la baoauaa o? thr apaoIa1 banrtlta to partloular oltlra **and** oountlra that apaoial burdana on proparty within thalr bounderion, through taxatlon, ara juatl?lad.w Thla unquaatlonabl wan tha rlaw of tha framrra o? thin Beotlon or tha Oonatltu Ion, I and oonaoqu~ntlg **that** or tha lo **raoaP+a~** la of Toaaa In totin& It, that tha 

### l proial, banr?Ita by aooh oltloa aa Oorpua Ohriatl tram thr oonatruotlon o? than8 t?lprorarmnta within thair boundarlaa wan auttloiantoauaa for daqIng thorn tha 

### l xamptlon until tha axplratIOn o? tha napootlta 

### parloda ot nmiaaion.

It is trur that ozil City of Corpua Chrlati prior i ona bond Iaaur -8 Pleda by the 0 tha Conatltutlonal Amandmant. Howarrr, tha aarndmant o? thr Aot o? donation In 1939 oontinuad the donation o? 1921 ?or an additional tan **yaernd** m the bonda laauad undar the donation aa l xtandad muat ba oonaldarad tar tha purr@ a or droldiDgwhatnar tna rraldon08 homaataada in tha Cty era antltlad to tha 

### l xamptlon at thin tlsa. It la notl nough that the bond laaua o? 1 23 alone oan br l

rrvload out of tha praaant ainking fund. An 1napao-

,“~;aof;l~faa~ol&a@l~ fgngiaad bg tha Clt Co trollar guotad ?o ouch raihlsa~on has n t oaaasd; nor is the sinking fund suiflolant to aarvlos all o? the bonds outatandlng ror the ramalndar o? their tarms. The Constltutlonal prorlalon la quite olsar. Theaxsa>tlon cannotbeapplicable toresldrncrhomesteads in theCity Until 0118 Of two avents shall occur: (1) theperiod0r rsalssionmust srpirs; or (2)beforethe sxriraticn ofsuch periodof reniasion the &ovaroin& body xst certify to the stataConptrollar that the nerd for such rejisaion ot taxestiesosasadto sXi@t. The resident@ Of the City are now raCeiVing the Vary gratuity re- ?arnd to inthr conatltutlon, and theraaldanoahomaataada theraIn oannotbeantitlad **at** this **th8** t0 theaX8mptiOn tbarein **rehrrad to.** Honorablr Coo. l5. Sheppard, taga 6

In his lattar, 3r. Alan rrtara to the tarrltory annaxad to the City of Corpua Ckiatl alnca the riot8of donation wara paaaad, and l ugga ata

that parhapatha homaownara tharrin would ba rntltlad to the homaatead l rrmptlon. Thin dapartmont ruled on thin qwatlon In Opinion No. O-6336, a oopy ofwhloh la heratoattaohrd.

Ba era not arpraaa~ng any opinion regarding tha prorlalon in tha Aot of 193q’that from and sitar Saptambrr 1, 1946, tharaaidanoa homoat, da Inthr natsadCountiaa #hall b8 entitled to l

zeatptlon beoaUa thl* la Rot bafora ua. Ihunting that t:.r rotagoingtully ~natiara your lnqulry, xe ara

,,,,,45&3 3u 

### Tour8 

### torytruly ATTQBNHT OENUlULOF TSLAS

En010Bura