OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

iionorable

Arnold iv.FXinklin county Attorney Ataaooea County Jourdantou, Texar

Deer iiar: Opl.nlonLO. R0: Whetha

iOr til00pi~iOA Of

bssed 011the followandAooepted Llaeonl of the County hold8 the title to the seoond 6tOry building 

### sltua ted of said building is

the two lastm+GtiOned organtonLodge Xo. 283 Is a seoret organization performed, themembers being carefully
noome rolely derived

### from mmbbsrship fees



### i is fnoorporatedby virtue of the 

### iuUole8 of Incorporation of theGrand Lodge of 

### Texas Ancient Free aAd Aooepted ~csons, puraufmt to charter granted it 011the 5th day of CeceiLbcz,3.900, under the 2rovlsione of Cheptcr * 11, Title 21, iievisad Civil Ytatutee of Texas, 1895, em emended, ar,dthe purpose clause of the Crand LoQs ie *for 2 oharitablc and beneVOlent purposea, &tndto oeinwnti bcmla of jHonorableArnold W. Franklin, page 2

good fallowrhlpand brotherly love among It8 member8 and adh8reAtSJ,Md to prectic8 tke ert ofAnoient Free andAooepted ::aeoAryae has been done from tiraaiIW8mOriIil.” Among the purpoeee of the Pleeeanton Lodge 

### are a8etlAgs forMaeonio 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 theGrand Lodge above referred to. The horn lodge has no e~~ployeer end outelde of themoney expended by 

### the Grand Lodge for oalarlea of employees, 611 money reoeioed by them derived from all 8ouroeago88 to publio oharity and tohelp 

### 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, IaaaoK. Cooper, 8urvIvIng partner of the later firm 0r Cooper& Bra, and the heir of the deoeaeed&state of the county ofAtaeooea, State of 3!8xea,for and IA OOneIderOtiOAof ten dollars tome 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 thee8preeents 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 rookhouse in whloh I AOW sell goode, beingDA 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 theBouth &eat oorner of aald house and 

### runnine&ePtIiIght feet eAd then north fifty feetthe entire length
or thehouse and theABi&ht 

### ieat to the North iiaet corner of said 

### house end thenwith thewalls of the houee to the baglru&&"

Thehabendua olause in the oonveyanoe Is similar to that cOAtaiAed in a I;eneral warranty deed.
l3ythe 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 theLe~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 uaedwith a view to profit, unlem auoh rentsand 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 personswhsn unebla to provide for themaalvss,whether suoh persona are MeLlbaraof euoh imtitutiorla ornot. An institution of purely publio charity under thie, article la one whioh dlapehaes its aid to its mmbura and others in aiokneeaor 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 anyway 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 inaintalntho orphans of ito deceased ne:r,bors or other p8r~~oha.~
Generally apeakin&, property owned ahd used aacluaively by fraternal aeaooiationa is exempt frowntaxation:

(1) ;:heretho iostitution :aak;ss 110ka3.n

or profit;
(2) iJher8it aoooapliahea ends wholly belisvolent; aIid


### (3) Jhere aom gratuity from tileimtitution tends to prevent the bemtited pe;raona from beoo;iline,

a burden on 2tie;itateor 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 institutionof purely pub110 cliarity within the intent of the Constitutionand 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 inyour lirtterp8rtaining to the queetion oonsideredherein, it la our opinion that the b:asonic Lodge is a purely oharltable institutionwithin the ifltent of the law regarding the exemption of property from taxation. Therefore, it ia our opinion thet the building owned by theXasonio Lodge rtferred to in your letter 

### is elempt from taxation.

Iu oorineotlon

with your questionwe have oarefully oonsidered'the case8 of L:orrievs. Liaaona,5 S. il.519~City of tioueton

va. Scottlah Zite isenevolont Association, 230 3. ;i:. 978; I..l3aonio

??tVaple Aaaociati~n 78. Amarillo IndependentYohool 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 deemneoaeaary to oite. 38 do not believe thet these oases answer yOUr jueetionbecause OS the different faot situations i~~volved.

In the City of ifouston vs. Soottiah kits oaee, itwna agreed that the **work** donewaa only partly charitable. In th8 other oabttathereh'ere many fact situationseiitirelp 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 thebuilding owned and uaed by the Pleasatton Lodge No. 283 of Free andAooeptsd :,:aeona ofAtaeooea county la not subjeot to taxation.

Yours very truly,

Ardell Williama

Aaafatant

r