OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

iionorable Arnold iv. FXinklin 

county Attorney 

Ataaooea County 

Jourdantou, Texar 

Deer iiar: Opl.nlon LO. 

R0: Whetha 

iOr til0 0pi~iOA Of 

bssed 011 the followand Aooepted Llaeonl 

of the County hold8 the title 

to the seoond 6tOry building sltua ted 

of said building is 

the two last m+GtiOned organton Lodge Xo. 283 Is a seoret organization 

performed, the members being carefully 

noome rolely derived from mmbbsrship fees 

i is fnoorporated by virtue of the iuUole8 

of Incorporation of the Grand Lodge of Texas Ancient Free 

aAd Aooepted ~csons, puraufmt to charter granted it 011 the 

5th day of CeceiLbcz, 3.900, under the 2rovlsione of Cheptcr 

* 11, Title 21, iievisad Civil Ytatutee of Texas, 1895, em 

emended, ar,d the purpose clause of the Crand LoQs ie *for 

2 oharitablc and beneVOlent purposea, &tnd to oeinwnti bcmla of 

j 
Honorable Arnold W. Franklin, page 2 

good fallowrhlp and brotherly love among It8 member8 and adh8reAtSJ, Md to prectic8 tke ert of Anoient Free and Aooepted 

::aeoAry ae has been done from tiraa iIW8mOriIil.” Among the 

purpoeee of the Pleeeanton Lodge are a8etlAgs for Maeonio 

ritutil8 et regular iAt8rVObJ aAd OUt Of the fCiS derived 

frorrl the mernberahip and Initiation fees, part remein~ with 

i~leaeanton Lodge and the balance $088 to the Grand Lodge 

above referred to. The horn lodge has no e~~ployeer end 

outelde of the money expended by the Grand Lodge for oalarlea of employees, 611 money reoeioed by them derived from 

all 8ouroea go88 to publio oharity and to help neady Indlviduale. 

'Tha oonveyanoe of the property IA yuestton to the 

:.;aeoAlo Lodge la In part ae r0uow0; 

mm;&{ w &N n lq&'u p&sl;Ts, That I, 

Iaaao K. Cooper, 8urvIvIng partner of the later 

firm 0r Cooper & Bra, and the heir of the deoeaeed &state of the county of Ataeooea, State 

of 3!8xea, for and IA OOneIderOtiOA of ten dollars to me pald by 0. D. Gllliland, 7J. M., 

J. 3. Fuller, S. #i., and J. R. cook, J. Ti. of 

PleasaAtoA Lodge No. 283 of Free and Aoospted 

Xaeone of tho County of AtaaoO8&, Sate of Teres, 

the receipt whereof Is hereby aoicnowledged, have 

sold and oonveyed, and by thee8 preeents do eell, 

oonvey and dellvur unto the said J. D. GIllIlaAd, 

J. S. Fuller and J..R. Cook and their suooeeiore 

in offioa, the right and pririhvge to b*lIld and 

hold a second story or room on the rook house 

in whloh I AOW sell goode, being DA lot h'o. 

thirty three (33) In the town of.~ rleasanton 

County and state aforesaid. Also the right of 

way to raid eeoond~btory. Beginning at the Bouth 

&eat oorner of aald house and runnine &ePtIiIght 

feet eAd then north fifty feet the entire length 

or the house and theA Bi&ht ieat to the North 

iiaet corner of said house end then with the walls 

of the houee to the baglru&&" 

Thehabendua olause in the oonveyanoe Is similar to 

that cOAtaiAed in a I;eneral warranty deed. 

l3y the proviaionr of the oonveyanoe above referred to, 

tni: title to the property iA Cg2eOtiOA, that Is the seoond or 

up-r story of the building. is OWAed eroluelvely by Pleaaanton 

Lode8 ho. 283. 
Jionorable Arnold if. Franklin, pa@;@ 3 

Artiole VIII, ;Seotion 2, Of the COiietitution, provides 

that the Le~ialature my, by ceneral lews,exempt rr0b3 taxation 

all biiildih@ uoad exclueively and owned bx iuetitutioue of 

,,unly public charity. Pursuant thereto, the iagialature 

enaoted Article 7150, Seat&on 7, which is 88 followa: 

*;ublic charitiear - All bd.ldiii@ iieloi;&fig 

to institution8 of purely public charity, tog,sther 

with the lande belonging to and ocoupicrd by sruoh 

lnatltutlona not leased or otherwise uaed with a 

view to profit, unlem auoh rents and proflte and 

all monoye ond oredito are approgiated by auoh 

institutions solely to auotalr such inatituLi0ne 

ahd for the bonefit Of t&e Sick E%d disabled 

::erobers and their iatiliea end the burial of the 

8833, or for t,he m8intananoe of persons whsn unebla to provide for themaalvss, whether suoh 

persona are MeLlbara of euoh imtitutiorla or not. 

An institution of purely publio charity under 

thie, article la one whioh dlapehaes its aid to 

its mmbura and others in aiokneea or distress, 

or at death, without regard to poverty or riches 

of the reoipiont, also when the tunda, property 

and aeaets of suoh inetitutfonla are plaoed and 

bound by its lawa to relieve aid ahd adrniniater 

in any way t0 the relief Of ite f&?lnbera When in 

want, aiokheaa end diBtr856, and provide homes 

for it8 helpless and dependent ineinbara and to 

educate and inaintaln tho orphans of ito deceased 

ne:r,bors or other p8r~~oha.~ 

Generally apeakin&, property owned ahd used aacluaively 

by fraternal aeaooiationa is exempt frown taxation: 

(1) ;:here tho iostitution :aak;ss 110 ka3.n or 

profit; 

(2) iJher8 it aoooapliahea ends wholly belisvolent; aIid 

(3) Jhere aom gratuity from tile imtitution 

tends to prevent the bemtited pe;raona 

from beoo;iline, a burden on 2tie ;itate or 

8ociety at larse. 
I 

iionorable Arnold iv. Franklin, pace 4 

In order to determine the question under consideration, 

it mat be decided whether tile Xaaonio Lode8 that owna the 

building le an institution of purely pub110 cliarity within the 

intent of the Constitution and etatute heretolore *mentioned, 

exempting property frog3 taxation. Xhether the ;.;aaonic LodCe 

ie 8 "purely charltoble institutionw within the intent of the 

law involves a question of feat. 

1x1 view Of the faOti3 pr8Mnted in your lirtter p8rtaining to the queetion oonsidered herein, it la our opinion that 

the b:asonic Lodge is a purely oharltable institution within the 

ifltent of the law regarding the exemption of property from taxation. Therefore, it ia our opinion thet the building owned 

by the Xasonio Lodge rtferred to in your letter is elempt from 

taxation. 

Iu oorineotlon with your question we have oarefully oonsidered'the case8 of L:orrie vs. Liaaona, 5 S. il. 519~ City of 

tioueton va. Scottlah Zite isenevolont Association, 230 3. ;i:. 978; 

I..l3aonio ??tVaple Aaaociati~n 78. Amarillo Independent Yohool Diatriot, 14 S. ;;. (2) 126; 3, :*. 0. t. Lodge ve. City of Youeton, 

44 3. W. (26) 488, and various other oa8es, which we do not 

deem neoaeaary to oite. 38 do not believe thet these oases 

answer yOUr jueetion because OS the different faot situations 

i~~volved. 

In the City of ifouston vs. Soottiah kits oaee, it wna 

agreed that the work done waa only partly charitable. In th8 

other oabtta there h'ere many fact situations eiitirelp dlf'forent 

from th8 faote presented in your inquiry. 

Xa above statad, in view of the oxmtitutional provision and statute sxenptln~ projmrty owned and used exolueively 

by e purely charitable ina&itution from taxetlon, it ia our 

opinion that the building owned and uaed by the Pleasatton 

Lodge No. 283 of Free and Aooeptsd :,:aeona of Ataeooea county 

la not subjeot to taxation. 

Yours very truly, 

Ardell Williama 

Aaafatant 

r