# ._481

OFFICE OF THE ATTORNEY GENERAL OF TEXAS



### Elonorablr 0. &rtt Potter County 

### Attorney San Patrloio 0ou.W Slntoa, 

### Taxer Doer Slrl

Wo aro in room 1940, in rhloh to

### whOth6ror thlr depsrtnwiai a1tr of corpus Chrlrfl 

### rbrrrrolr ~urposrr ir

8hall ba aqua1 an6 **Oi 8ubjOOt8**  

### rlthla tho 7l4 the tar 

### law, rr4mp 

### t but the



### from J we4 Sor pub110 put**Of ktiOl0**  **11 Of**  tb **~OlWtitUt;Oll Oi**  **FOX88** robarty of **OOUnti@I,** 

### aitiO8an6tomu, 14 oall **for** 

### pub114 purpose8, ruoh a8 **$hO bUi:diIwr**  **rod** 

### the 8it.8tber*tC'S~ sir0@D&38 an4 th8 

### furnihrb theraoi, an6 all gropr?t7 uad, or 1ntantWl

iorl %tln&al8hinu firrr, 

### $ublio grounU8 and all othr property d8tOtd 8xo1urirr1~ to the 010 and bmrilt Of 8hr FUbliO rhall b@l xampt *Or fOrO4d 

### rrlr and froa fixation, 

### proridrd, nothln protent ah8 enforo4!BWlt of tbr v4ndOr8 1 8n, P 

### hsrbla ohs11

th0 uoh8niO8 Or

### bullb4t8lien, Orother 110138 DOW l 

### Jl8Slllg.~!

I !

.

Honorable 0. Burtt itttar, **k--g4 &** 

Artlola 7180 of the R4rls4Q “1 v vi1 rradr **in part**  **a8 fO11OW8l**  $tatut44 of Texer,

*The followln~ **property** rhsll bo exempt rr0m tax4tlon, to-rltr

a440 '4. Pub110 property - rll property, whether real or ?erron41, 

### belon(rln(( 

### l **xolurir41~ to**  thi8 **State,** 

### or my po+l$tfiel rubdltirlon thereof, or the United **Stat48,**
**Th4 Esrtlend**  Court OfCivil Appal8 1nthe **0~4 or**  City of ~4bllenr vs. State 113 5. ii. (ti) 631, nit OSerror **di8Pi844d** by th0 **3Upr4ZI4** Court, Oonatruad t& above quoted portion8 0r the Oonrt1tutlon of feras and krtlcle 7160 ln oonmotion r1th tbe exsfiptlon oi Property purohassd **by** tho City oi Abllenr far ldantfoal with by tho City OS (I8rOiiWd8I the puipoaar of-a keaerrolr, whloh i)urpos4 ii the **on4 for**  **sbiob tb8**  property **la** belw **used bOT&Ml8** 

### S3riatl in **yollr naae.**  **The** oourt **rtstod**

w+” l There oonsldsratlonr **le?d.ys to** 

**_**

**.** 

### theoonolu8lon that 88 to tn4 poa~3rOr ta4 Iaglslaturo, 

### to 

### l

xeapt pub110 property fromtsxatlon, all ruoh **property** rhould be regarded a8 ‘used Sor pub110 mOS48' n&n it 18 **Owned** azidheld for publis purp0S4S, but not ownad or held orolualr4l~ 

### ror 8uoh purp0serl 4nd fhgr$ haS keen a0obsndon**nent** of ruoh &mfOO8Wv

**“******* l l **It** 18, **tbrrorore, our**  

### view **tbct** when thr **SeObB** of l **@ire13 0460**  rstebllrh 

### the onrrerShlp cl property by 4 munlolpal 

### corporation, rhloh ha8 **t44B** ropu1r.d for l0ruthorlzed pub110 purpose, and tkb purpose ior wh1oh it 18 wened -“end held ha8 not b44n rber,doneb, ruch property 18to b4 rrgardrd 48 us4d for pub110 purposoa, and the Ia.gl~n)aturo hSr the pO%erto proridr tp, 4" wnerrl law for It8 sxemptlon from t6xhtlon.

**The** pro;osltion that beforr pro;ertr 1r tax **0X42&t** it ha8to **be botb**  osmd and held for pub114 **p~cpoeer wa8**  **an** nounoad by **t%! tiupreme**  Court of Tessa in Snoplnlon w'rlttrn by Justlor Gainer in the **oaie Or**  Morris **t8. tin4**  Star Chaptor No. 31x, s 3. w. s19. The Court rtatrd a8fQllOw8lHonorable C. Furtt rotter, pare 3

.Thle 

### poaltionia also l uatelned by the l nslo(ly of thr aeotlon, whloh 

### oxeagta the pro;rrty or aountlr~, oitlsr, 8nd town,. Tbr 

### exeaptlon lr llmitod to thrir property owned an6 told only for pub1lo purpooar , 

### thereicr.’ euoh ee pub110 bulldlncr and l 

### lter
The aam proporitlon or law wa8announoed by the Ecau..nt Court or Clrll ~ppeala in the oaae or ;an Antonio Ind4pender.t 5oho01 Xstrict va. 120 2. ‘i;, (cd) 681. :;rter k’crke Eoerd of Trustee@, The Court 

### etated a8 

### follows:

a * l * The deoislon of thla oaoe turne upon t>e a018 ;uastlon of whether or 

### notthe Xater 

### Xorks Lyzten, w!?loh supplier the 

### L‘lty orz:anaatonio lr ‘0%ned and held’ by tha Zlty of Sanantonlo 8088 

### tooom vilthln the protlslons 0r the -tste Constitution mhioh exaapts ruoh property from tsxct~on. * + +*

In th1.a otisa we have both ths o\imr of the property, e private indlvl~iusl, sn;l a lessee, n-k1oh 1s t>e **City** of Corpus Chrlsti. Thererore we 0311 your ettectloa to Artlole 7171 0r the Revlaad Xrll jtstuter oi Tcr~s, RhlOhreudr as iollOzce:

“All real property subject to taxation rhell be aaaeased to the omera thereof 

### Inthe mmer herein provided but no assesment of real i property ahall be oom awed Illegal by realon or the an.1 aot being llatod or l rse88ed la the neze of the owner or owrrmethereor.”

The ap llcable ru?a of lar we8laid dam by the 3qre.m Zourt 0r Tares in an

### opinion n’rittaa 

### by Chief 

### JI;:tlce tayt:n iti the o~.se of 1)EuFhertyvs. ?hcmFscn, 71 Ter. l9fi, zhs Ccjurt st-.tsa at3r0ii04~

“The ue:-ersl rule la thtt ttmanar of ma1 lat.tte leesed is trx*blr 

### upon t&a 

### ectlre valur Or the property a::2 ttir 

### aetlstle4 the oon~tit*~tlcnal reguirr;ent that ‘611 property in this atate, whethtr orntd by n?ltursl fsrrone or cor~or%tloaS, otb.ar than munlolpal, ahsll be taxed in proportion 

### tolta vtlue*”- 484

Honorable 0. Burta Potter, pegr 4

3~answering year qwstlon la this sonsldor the tax as belag asseresd against ths bslng a llablllty oa~hls part 

### daspltr the Saot OOS*, 

### m aurt omar 

### and as that uodor the

_ ._. 

### leans oontraot 

### ths 

### Cityof Qorpos 

### Ohrletl has oontraotea 

### m 1ay all taxes 

### that marbaoonw due. 

### V!o60 not belier. then 8any quastloa but 

### that if thls gropart~ was owned

### by ths Oltf oi 

### Corpus Ohrlsti the saaa woul6 met the ssnstltutional. nqulremsats of property 

### being onaed and bald only ior publie ggg-,‘Y,t*‘p’gP;’ achy& ,“,:; “,$-g~~~,““,~,o,,’ **suprai and**  **San** 

### &toalo*I.*S. 

### D. **~8~** llatar

### KorksBoard oi Trusties, %%*br However, 

### under the 

### iaots you l ubmlt the 

### propertyb not the Oitr of Corpus ChrIsti but 1s owaed by an lndlrldual whohas privately leased ths saras to suoh oity. Xedo not ballerr that the oonetltutIonal and stetutor~ 

### exemption as quoted above and as interpreted by 

### ths oases above olted would apply in your oaaea 

### TothIn.k ths 

### dlsoneaion la the oass of Cltr of Dallas tar Ooohraa, 166 3. ‘U. 32, IS 

### l pplloablo In this sase. In that oaso a private lndltldual had laaaed property to a ohuroh and he tbarsfora ooatendad that ths property was tax exempt under the authority o? Seotloa t of ATtlols 8 of the Oonstltutlon or Texas. The Court atatad as follows1

Vha 

### Saotthet tha le8aee used tbr pramlees 

### undera rantal oontraot 

### for ohuroh purpoeos would be opposed by the faot wet 

### tte 

### owner, 01aImIng the exe=ptlon, was hkueali putting his property to 

### ths UIS0r private galxba

Allka sltuetlon was dlsoussed by ths Supreme Court or 

### Texas In the oase 31 Rsdvs. MOrrlS, 10 3. 1. 881, by 

### Juetloe Cainas. In dlaouasine 

### theproposltloa that 

### theproperty would hare 

### to **be** ownedby the sob001 in **order to**  **bs tax**  

### l **xampt** the **Court stated**  **as** followsr

“iie think, that pursuant to the samepolicy, tba Laglslature, meant, by tha 

### l mployzaant of tha term of tha OonetltutIoa, to prerrnt the owners of proport iron taklag adrantaga oi the 

### l xemptloa, whenthry leased 

### theproparty1, others 

### tarprofit, to ba 

### used by the latter ror the maIateaanoe 0r eohools.W

TheAttorney Ganeralta Departnsnt In an opinion written by Assistant Attornay Oaneral Joa f. Alsup, to Bonoreble Oherlas 2. Raagan, Dletrlot Attornsy, ?a118 County dated Tebruery 1, 1935, held that abullding that was

### prtataly I.

.

. *



### Bonombls C. Burtt Potter, page 8

owned but used for oharltabls purposeswas not exempt 

### from taxation. The Attorney Oaneral~s Departaant in 

### aaoplaloa 

### wrlttaa by Anthony Msnlaouloo, to 

### Charles BrThompson, “Xlaburg, Texas, 

### dated yabrusry Zl, 1936, held that 

### e bulidla~ that was privately 

### owned but the ufe was donated to th Federal Emargenay

### Relief MmInlstratlon was

### notexempt from taurtloa. 

### Thls Deportmnt In Opinion 0-1bU held that where a 

### lot and bulldlng which 

### was privately ownedwas leasod to the 

### Tiorks

Progress Adxln:etration the rams **was** not **exempt** from taxatloa. 

### This Departmnt also ruled 

### in Opinion lo. O-93b that bulldings leased by the Austin 3ohool of Buslaess andIUIron-Clay Cormarolel Oollege were not uenipt fromtaxation beoause the samewers not ownedby said sohools 

### but ware leased by then from grlrate 

### ladlvlauals.

Zt Is the opinion of this dopmtzant that under the re0t8 

### sub?iItted, the property laasad 

### by the City 0r Corpus 

### Christ1 rorreservoir pur>osea la not caxonptiron ad valoran taxes. Yor;re very truly