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 ool~8ator 8 or latter 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 exalptioa 
Honorablr Coo, H. 3h8pprrd, F8g8 2 

cm8ti 8r8 enjoying the bdn8rit8 0r th8 Conatitutlonrl Am8ndmrnt 8lloulng homemtrsd rxsmptlonr. 

"For your W’ormatlon you are 6evtr8d that the 

City Of COl’pU8 Christi her grOM tlW8ndOU8ly in 

•~8 811108 th# 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 me that the proplr 

who om home8 in addltlonr that have born brought 

i&0 th0 OO~~Mt8 liMit8 Or tha city Or cOrpU8 

Chrlatl minor thr bon& aborr mantlonad WIM voted, 

might br rntltlrd to the homsstsad er8mptionr authorlzad by tha amend*lent to thr Constitution. 

“It ir my undorrtsnding that thW8 wa8 Only 

OM bond 18~8 tOt8d by th8 City Oi ~OQWS CbriPti 

rhloh ua8 to ba rrtlrad by 6kta ad ralonm 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 18 8 rrurplue or money in thu slnkID& rund ror the rotlrrmrnt of 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 ILI any 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;m 3 

upon tia property fms poreens in counties or Jim 

.a\ 8 118 , Jim HOgg, Brooka, naberg, fiillaoy 4nd i)uval 

and all the net amount8 Of 411 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?OrpW Chtirti." 

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 ILL 4ZWJldfS8lit t0 th8 &IIatitution 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 Of 411 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 purPO488 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-of any 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 x i8t 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 brOOIS8 wlthln the proviaiOn4 h4rOOf." (B3phaala ours) 

In 193E the City lsau8d nom aaarall bonds, of xhioh 

aarlss ttem are now outstandlr~, ~100,000. 

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

'That oomsnclng with the liszal ye.?r bzgirinirlg ,‘8ptaDber 1, 1921, 4nd rn&lkx 38ptdzber, 1956, 

there be and are hereby donate6 acd grantcl by tha 

Stat8 Of T8X48 to ths City Of Corpus Christi the 
Bonorabls 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, Jim Hog&, Brooka, Klabarg, r~lllaoy 

and Dutal and all tha na t l aouata o? all Stat0 ad 

Talons taraa oollaotad upon the proparty and from 

paraona in tha Coun8y of Nuaora not hantofora donatad to the City of Corpus ChrIatI by Aot oi tha 

Thirty-rlith Laglalatun of tha Statr of Taxer known 

aa Bouaa Bill Uo. 694, Inoludlw auoh Stata ad valo- 

~818 taxaa 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 Szwrn all 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 

in the 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 l aturltlaa 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” 
‘71 1 

Honorable Cao. H. Shappa;d, Faea 5 

Tho City o? Corpus Chrlatl wan rroalrlng a grant o? 

taxoa at tha tima o? tha adoption o? thr Conatltutlonal Amandmrnt in 19 ‘3. Wa think 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 I Ion, and oonaoqu~ntlg that or 

tha l o 

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 auttloiant oauaa 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 pur 

r@ 

a or droldiDg whatnar tna rraldon08 homaataada in tha C ty era antltlad to tha l xamptlon at 

thin tlsa. It la no t l nough that the bond laaua o? 1 23 alone 

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

,“~;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 Cons tltutlonal prorlalon la quite olsar. The axsa>tlon can not be applicable to resldrncr homesteads in the City Until 0118 Of two 

avents shall occur: (1) the period 0r rsalssion must srpirs; 

or (2) before the sxriraticn of such period of reniasion the 

&ovaroin& body xst certify to the stata Conptrollar that the 

nerd for such rejisaion ot taxes ties osasad to sXi@t. The 

resident@ Of the City are now raCeiVing the Vary gratuity re- 

?arnd to in thr conatltutlon, and the raaldanoa homaataada 

theraIn oannot be antitlad at this th8 t0 the aX8mptiOn 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 riot8 of donation wara paaaad, and l ugg a athat ta parhapa tha homaownara 

tharrin would ba rntltlad to the homaatead l rrmptlon. Thin 

dapartmont ruled on thin qwatlon In Opinion No. O-6336, a 

oopy of whloh la herato attaohrd. 

Ba era not arpraaa~ng any opinion regarding tha 

prorlalon in tha Aot of 193q’that from and sitar Saptambrr 1, 

1946, tha raaidanoa homoat, da In thr natsad Countiaa #hall b8 

entitled to l zeatptlon beoaU a thl* la Rot bafora ua. 

Ihunting that t:.r rotagoing tully ~natiara your lnqulry, xe ara 

,,,,,45&3 3u 

Tour8 tory truly 

ATTQBNHT OENUlUL OF TSLAS 

En010Bura