May 4, 1973
The Honorable Curtis L. Owen Criminal District Attorney 403 Smith County Courthouse Tyler, Texas 75701 Opinion No. H- 36 Re: Tax Exemption - Farm to Market and Lateral Road Tax Dear Mr. Owen:

Your letter requesting our opinion states that in 1951the voters of Smith County approved the Farm to Market and Lateral Road Tax in accordance with Article 7048a, Section 2, Vernon’s Texas Civil Statutes and, inaccordance with Section l-a ofthe Texas Constitution, an exemption of $3,000 has been allowed for residential homesteads.

InNovember, 1972, Section l-b ofArticle 8ofthe Texas Constitution was amended to add a subparagraph bauthorizing counties, among others, to exempt “not less than three thousand dollars ($3,000) of the assessed value of residential homesteads of persons sixty-five (65) years ofage or older from all ad valorem taxes thereafter levied by the” county.

You have asked whether the exemption allowed under Section I-b(b) ofArticle 8also applies to the Farm to Market and Lateral Road Tax so that some individuals would have two $3,000 exemptions from the one tax.

Prior to the 1972 amendment to Section I-b ofArticle 8, there was no provision bywhich any political subdivision ofthe State other than a county ‘could grant an exemption for residence homesteads. Efforts to do so were held invalid. Graham v. City of Fort Worth, 75S.W. 2d 930 (Tex. Civ. App. , Eastland, 1934, err. ref.); City of Wichita Falls v. Cooper, 170S.W.2d 777 (Tex. Civ. App., Fort Worth, 1943, err. ref. ). Prior to 1972 counties were only authorized to grant exemption for residence homestead in the event they levied an ad valorem tax to be used for the construction and maintenance offarm to market roads or for flood .control. Section l-a, Article 8, Constitution of Texan.

p. 146The Honorable **Curt** is L. Owen, page 2 (H-36)

Section l-b(a) ofArticle 8exempted $3,000 ofthe assessed taxable value of residence homesteads from State taxes.

Section 1ofArticle 8of the Constitution of Texas requires that taxation be equal and uniform. For this reason the courts hold that tax exemptions are to be strictly construed since they are the very antithesis of equality and uniformity. Hilltop Village, Inc. v. Kerrville Independent School District, 426S.W. 2d 943 (Tex. 1968). The exempt **status** will not be extended to property unless the controlling law clearly shows that that was intended. City of Houston v. South Park Baptist Church, 393 S.W. 2d 354 (Tex. Civ. App., Houston, 1965, err. ref.).

“Exemptions from taxation are never favored, and in the construction or interpretation ofalaw extending exemption from taxation to any citizen or class ofproperty all doubts are resolved against the exemption . . . ” Santa Rosa Infirmary v. City of San Antonio, 259 S.W. 926 (Tex. Corn. App. 1924) quoted with approval in City of Longview v. Markham-McRee Memorial Hospital, 152S.W.2d 1112(Tex. 1941) and see Kirby Lumber **Corp.** v. Hardin Independent School District, 351S.W.2d 310(Tex. Civ. App., Waco, 1961. err.ref., n.r. e.). The constitutional provisions in question may be read hat county l taxes for the construction offarm to market roads or flood control are subject to two exemptions in the amount of $3,000, one under Section I-a ofArticle 8and the other under Section l-b(b) ofArticle 8where the taxpayer is over 65years ofage or that is subject to only one ofthese.

Section l-b(b) does not clearly allow adouble exemption and we must resolve any doubts in favor of no exception. City ofHouston v. South Park Baptist Church, supra. It is our opinion therefore, that no more than one exemption per residence homestead is available to any one piece of property for the purposes of fixing assessed tax value, and that where an exemption is available under Section l-a ofArticle 8ofthe Constitution, another exemption may not be tacked to it for the purpose ofthat tax. See Attorney General Opinion H-9 (1973).

p. 147.

The Honorable Curtis L. Owen, page 3 (H-36)

SUMMARY Where property is subject toad valorem taxes levied by acounty for farm to market road and flood control purposes, it is entitled toa $3,000 residence homestead exemption under that constitutional provision but is not entitled to a second residence homestead exemption under Section l-b(b) ofArticle 8for that tax. Very truly yours, A 

# c/Attorney General of Texas APPR,OVED:

DAVID M. KENDALL, Chairman Opinion Committee .

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