**OFFICE OF** **THE ATTORNEY** **GENERAL OF** **TEXAS**

**. AUSTIN**  **GROVER SELLLRS**  **A~~ORNCY GCIIZIIA,.**  Honorable Bruoe **Parkor** county Attorney Gray **county** Paapa, Texas Dear Sir8 Oplalon No. O-6486 Het Ii the property ownedby the pendant Sahool Distria 

### the faat8 rubrlttiedt 

### Your recpe8t **for** 

### anopinion of uponthe captioned aubjeat **nadm in**  **part;**

“In 1932, the city atory bulldisq mituated and **doalgnatod a8**  the Cl

JHall la eltuatsd \ ding the taxes. There Is floor of thl8 bulldlng, a OSthe flrrt floor of this l M cLean

Independent School is t&d **by** the 8ahool District offiolals, of the TaxAmeroor **and** Collector. flae is paid by the School District

Thearaond floor of the City Hall 10

### rented **to** the **A.** 1. 8sA. M.Lodge and rent for this space ir paid by **this** Lodge to the City of MoLean.Honorable Bruce **Parker,** p8go 2

“It is contended by aortain school offialals 

### of the MaLeanIndependent Sahool Dlstrlat, that due

### to the fast that the City of McLeanrents a portlon of i. the City Hall, it Is **not** Ming used 

### for purely publla purposes and consequently this property Is subjeat fo tuation br the McLeanIndependent School Dirtriot. 

### Wether or not the City Hall 

### under aonsldwatlon is subjeat to taxation bwauso portions thereof an rented involves the folloving aonstltutlanal and statutow prorlslonsr Constitution, **Art.** 8, Sea. 1:

‘All property in this State, vhother Asia by natural 

### persons or corporations, other than 8unlalpa1, shall be taxed in proportion to Its valuri which shall bs 

### ascertained as MJ ba provided **by lav.**  Constitution, **Art.** 11, Soa. $3:

“The property of aountles, cities and tovns, ovned andheld only **for** public purposes, . . . andall other property devoted exaluslvel~ to the use andbenefit 05 the public shall be exempt from

. . . taxation,
. . . Constitution, Art. 8, Sec. 21 ”

. . . the legislature may, by general **lava,** exempt frompotion publla property used for publla purposes;

. . .**Art. 7150,**  **R. C.**  **S.:** %e following 

### propbrtp shall be exempt frCp taxatlon, tovitr . l .

“All **proportr,** vhether real or personal, belonging exclusively to this State, **or** my polltloal subdlvlslm thereof. ”r 

## 373

. liononblo Bruao **Parker,** page 3

The aourt ln the aaso of City of Abilens v. Stete, 113 8. U. (28) 631 (vrlt of **error** dismissed) after dIscussing the proper aonrtruction to M given the above constitutional and statutory provisions in order to hsve harmonyamong thcll, ruled as follovst

“Thornoaonsldmatlons lead us to the conaluslon that as to the pawn of tha Leglsl&ura, to exempt publla property frorr taxation, all suah grope&r should be ngarded as “used **tar** publla purposes vhen It Is ownedandhold **for** publia purposes, but not **ovnod or**  held oxalusIvr1~ for such purposes; and thoro hss been no abandonwnt of such purposes. The court In this aase has stated that property ls
“ussd for public purposes” vhen it Is ownedand hold as such and there ha been noabmdoxuont of such purposes; that it need not be held exclusively for such purposes. As long as the property has not been abandoned for publla purposes, ths samemaybe rented for **other** purposes, **as**vas done In the caso of City of Abllane v. State, supre. This principle vas fully mcognlsed Lnthe caso of City of Bammont v. State, 161 S.U. (28) 344.

Therefore, It 

### utters not that part of the City Us11 of #clan Is rented to 

### alodgs, or an Independent school dir trlct; this doss not change Its status of being 

### used andheld for publio purposes.

Uetrust the foregoing ansvers hour question.

ROKtA

- Yoursvery truly **ATTORRBY**

OXMRRAL

OFTEZAS

Robert 0. Xoch Asslstaat