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 owned by the 

pendant Sahool Distria 

the faat8 rubrlttiedt 

Your recpe8t for an opinion of 

upon the captioned aubjeat nadm in part; 

“In 1932, the city 

atory bulldisq mituated 

and doalgnatod a8 the Cl 

J Hall la eltuatsd 

\ 

ding the taxes. There Is 

floor of thl8 bulldlng, a 

OS the flrrt floor of this 

l M c Lea n Independent School 

is t&d by the 8ahool District offiolals, 

of the Tax Ameroor and Collector. 

flae is paid by the School District 

The araond floor of the City 

Hall 10 rented to the A. 1. 8s A. 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 MaLean Independent Sahool Dlstrlat, that due to 

the fast that the City of McLean rents 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 McLean Independent 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 

and held only for public purposes, . . . and all other 

property devoted exaluslvel~ to the use and benefit 05 

the public shall be exempt from . . . taxation, . . . 

Constitution, Art. 8, Sec. 21 

” 

. . . the legislature may, by general lava, exempt 

from potion 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 harmony among thcll, 

ruled as follovst 

“Thorno aonsldmatlons 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 

owned and hold 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 owned and hold as such 

and there ha been no abmdoxuont 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 

same may be rented for other purposes, as vas done In the 

caso of City of Abllane v. State, supre. This principle vas 

fully mcognlsed Ln the 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 a lodgs, or an Independent school dir 

trlct; this doss not change Its status of being used and held 

for publio purposes. 

Ue trust the foregoing ansvers hour question. 

ROKtA 

- 

Yours very truly 

ATTORRBY OXMRRAL OF TEZAS 

Robert 0. Xoch 

Asslstaat