### TEZEATTOX~NEY GENERAL
OFTEXAS

Honorable Joe Resweber CountyAttorney Opinion No. C-

### 360 Harris County Courthouse Houston, Texas Re: Whether certain property ownedby the Lutheran Student Foundation of Houston .is exempt from ad valorem taxes under DearMr. Resweber: stated facts. Youhave submitted aMemorandum Brief eonthe above captioned question. Wequote the ~fbllowlng excerpt therefrom:

"The facts as presented by the said foundation ,&t 

### ranStudent Foundation of Houston are as follbws: 7 *Atpresent, the Pastor serving the University of Houston, Rice University andTexas Southern University is the Reverend Milton E. Mayer. He resides for the present at'~5774 Heron Drive andhe Is acquiring this property

‘,in his owninterest.

'Under obligation to the Division of College andUniversity work of the Natlonal.Lutheran Council, the Foundation however, is required to provide a dwelling place or parsonage for the ;r?Ft?;;Ed minister called to this

Thetrustees of the foundatlon have no; elected to provide the dwelling place for Pastor Mayer. Hewill then dispose of his property according to his wishes. Thetrustees have entered into a contract of purchase for property at 3910 Julius Lane. 'Nosingle chapel, church or meeting house in the area 1s exclusively dedicated to his practice, but he has access to any of the churches, chapels -1709-Honorable Joe Resweber, Page2 Opinion No. (C-360)

or meeting places of the confessions subscribing to the Lutheran organlzatlon~s program. Theparsonage will beused at times bythe minister In the administration of the sacraments, spiritual counseling andguidance, ceremonies consistent with Lutheran worship andfor Christian fellowship meetings. Eventhough there Is no direct association of this ministry ,to any one congregation, webelieve this property should be considered tax exempt as anyother of the parsonages In the community.'" Youhave also furnished uswith a copy of the Charter of the Lutheran Student Foundation of Houston, hereinafter referred to as the Foundation. Wequote the following excerpt from the Charter:

” I .The purpose 

### ofthis aorporatlon*siall be, nlthout pecuniary gain or profit to Its members, and in all wayswhich are lawful, to maintain, develop andpromote the ministry of the Lutheran Church to students andfaculty In the lnstltutlons of higher learning In Rarrls County; TexBs, In accordance with the policies of the Dlvlsi6n of Student Service of the National Lutheran Council.

. . .n Section 2of Article VIII of the Constitution of the State of ;ews authorized the Legislature to exempt from taxation .actual places or fif7 religious worahlp, also anypio;erty ownedbya church or bya strictly religious society for the exclusive use as adwelling place for the ministry of such church or rellg$ous society, andwhich yields no revenue whatever to such church or rellglous society; provided that such exemption shall not extend to more properCy than Is reasonably necessary for a dwelling place and in noevent,more than one acre of land;

Pursuant to this authorization the Legislature has k&ed Article 7150, Title L.22, Vernon’s Clvll Statutes. Thepertinent portion of Article 7150 reads as follows:

*Thefollowing Property shall be exempt from taxation, to-wit:

-1710-Honorable Joe Resweber, Page 3 'Opinion No. (C-360)



### 8, .Publlc school houses and actual'piaces of religious worship, 

### alS0anyproperty ownedby a church or bya strlctLiy religious society, for the exclusive use as a dwelling place for the ministers of such church or religious society, the books andtirniture therein andthe grounds attached to such buildings necessary for the proper occupancy, use andenjoyment of the same, and which yields norevenue whatever to such church or religious society; provided that such exemption as to the dwelling place for the ministers shall riot extend to moreproperty than Is reasonably necessary for a dwelling place,and In nowent more than one acre of land.

. . .* Wethink that~the charter 

### purposeof the Foundation, quoted supra at page 2of this opinion, States In plain and unamplguous language a purpose which necessarily constitutes the,Foundatlon a .strlctly rellglous~~soclety* rlthln the meaning of Section 2of Article VIII 

### of the Constitution and Article 7150. In the Memorandum Brief, It Is submitted that exemption cannot be accorded because the dwelling will not be used exclusively as a dwelling place for the ministry of a church or religious society. Wethink that the requirement of exclusive use Is met. Thefact that the parsonage maybe used at times by the minister In the administration of sacraments, apractice which maynot be followed by all creeds, 1s not Inconsistent with the use by the minister of the parsonage as his dwelling place. Certainly it maybe presumed that in many, If not all, faiths spiritual counseling and guidance, aeremonles consistent with the particular faith Involved and the pursuit of fellowship In such faiths through meetings of Its membersoccur in the dwelling places for the mlnlstry. In Attorney Qeneral's Opinion No. S-197 (May14, 1956), this office held that the separate residence of anassistant rector of a church was exempt from advalorem ~%axaseven though the residence of the rector wasalso exempt so long as both residences did not'occupy more than one acre of land, the limitation imposed byboth the Constltutlon and statute. In that opinion twodwelling places were exempt andtwo rectors

-1711-Honorable Joe Resweber, Page4 Opinion No. (C-360)

mlnistered..to ,one,,,otiutich. :In the':lnstant case, wehave the converse of this situation In that the pastor has access In the area to any of the Lutheran churches, chapels, or meeting places of the confessions subscribing to the Lutheran organization's program. Wethink that the Constitutional provltilon Is br~oadenough to authorize the exemption of the dwelling' place for the ministry even though the mlnlstratlons maybe performed In more than one plaoe provided ,the dwelling plaae occupies not more than one acre of land andthat the statute Is equally comprehensive. SUMMARY ------- TheLutheran Student Foundation of Houston, anon-profit corporation organized for the purpoee of maintaining, developing andpromoting the ministry of the Lutheran Churchto students andfaculty 

### forhigher learning In Harris County, Texas, 

### Isa %trlotlg religious society" within the meaning of Seotlon 2of ArtWe VIII of the Texas Constitution andArtlole 7150, Title 122, Vernonts Civil Statutes. The dwelling place purchased by the Foundation for anordained Lutheran minister Is exempt from advalorem taxes even though no alngle chapel, ohurch or meeting house Is exoluslvely served by his ministry.
Yours very truly, WAQGONER

CARR Attorney General of 9!exaa

APPROVEDi 0PINIoNcoMKxTEz
W. V. Geppert, Chairman Pat Bailey Brandon Biakett Paul Phy Harry Oee APPROVEDFORTltIEATTORNEYQENERAL BY: Stanton Stone

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