OFFICE OF THE A-WORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Dmn W, Jsokmon 

Dietriot Attorney 

ixouston, Tour 

Dear sir: 

Fe are in rroelpt of 

19b2 in uhloh you reQuert an 

8ubmittad raots: 

undorrtand 18 a 

Artiols VIXI, Seotion 2, of the Statr Conrtitution provider that thr Legialatu2e by general law. luy 

exempt from taLatlon waotual plroer of religlow wornhip 

also WJ property owned by a ohuroh . . . for the rxedrr 

use aa l dwelling plaor of thm alnlatrP. 
” ’ -I 

gonorable Dan ‘U. Jaokaon, Pago 2 

By thi8 authority the Lmglalrture enaoted 

utlolr 7150, the pertimnt Part OS Seotlon 1, or 

this r xemp til oti3tute n rrada an r011088: 

Wohoola and Churohoa. -- Publlo aohool 

_ houara and aotual plaoon OS rrligioua worship, 

also any pro erty ownrd by a ohuroh or by a 

atriotl~ ml Ll oua aooietr, for tha l xolualrr 

uae 88 a drrlllng plaoo ror thr:liniatera of 

auoh ohuroh or nligloua nooiety, the book8 

and furniture thorda nnd the grounda attaohed 

to auoh bulldlnga naooarary ror the proper 

000~pn0y, uae and enjoymono or the kmme, and 

whloh yields no nranue rhnterer to auoh ohuroh 

or r~llgioua aoolotr provided that auoh l xonption 

ea to the dmlling p i aoo tor tb miniatrra 

ahall not oxtend to mom 

lr 

oprtr than io roaaonably neooaaary ior a dW@ ing pleoe and In x10 

event more thnn one eora of land. . . .I 

It haa aluaya been the polioy or our Courta 

not to faror exemption8 al this type. All doubta we 

inat the l xu than md thr l naotmenta 

J are giron w ! ll not br l a la r ged bg eonbut, on the oontrmfl, will bo l trlotly 

Snntn Roaa Infirm T, OlCy Of SM Antonio 

App.) 259 S. 1. 92b~%nevolant and Protrotlri 

lk a , Lo l Wo. 151 t8. Oitr oi Hourton, (Olr. 

Y. (24 7 9301 Howliau Belt an& Teminal Ry. 

CO, ~a. Clark (Mr. App.) 122 8. W. (2d) 356. 

In the oaao OS Trlnlt Methodist Xpiaoopal 

Ohuroh V. City of San Autonlo, i Olrr Apipp.) 201 S. 1. 

668, deoidrd before thm urntint oi ArUole VIII, 

m”SrOtion 2 or the Constitution a nd thn l xtenalon 0r 

a~ exemption l tatuk to laoludr the property Owned . 

-by ohurohea for miniaterag naidmoe by htioh 7507, 
i Honorable Dan 1. faakaon, Pago 3 

1 

t XLOW Arti 7150, M a l adi$iOIi Of &%&Oh 7150b; 

: blr. Chief Juatloa Tlr aako& thr folloullrg 

statement t 

. 

. . . . 

.It la Well l ettlrd br l oolloat l Pthorltt 

that tho rmmptlon of ohurah property 4oer 

not lnoludr a notom ot ~r@ocu&o. St. Mark’8 

ohuroh we Brunawiok 78 @a, W, 3 8.’ I!. 561; 

State tar Board of ~aaeaaorm, 52 La. Ann. 223, 

26 South. 872; Third 0 

~7 bfaaa. 3 6, 18 N; N ""f 

. 800. v* 8prln&rlrld, 

8 

Oraoe, 27 Jna 

-0pb OOwtF 78. 

603' 4'N 4 761) Prsab~terlan 

Ohuroh var kw’orlohr, 50 i(l, Ann. 259, 31 

Aa. Flop. 2%; People ~8~ Tlrrt 0~. Ohuroh, 

;;: ;l& 158, 83 N. E. 

., u2 KF. &6, 

5 6y"v'9 Ohuroh 

a, 

laat oaae oltod it 18 @ala& ' ' 

. Inthe 

a~Paraonagea are not ofonpt, although 

emoted on a portion of the ohurah lot 

whloh would otherwlu bo rurpt and 

ooouplod by tha rinlrtrt free 0) rant, 

if thr hapmgo of the uwptioa only 

lnoludra plaoer rotumllg mod for roll&oua verahip, with oh0 4troaa4r athoar. of uorrhip. $ * 

tMh04 tharoto ud qtw.MaQ to thr 

The authorltier an this point IIO= to ba uaaalaoua.@ 

Whir -8 hold ~a&? a owxatitutlanal 

proviaion muoh brostir tihan Qhat \uab in tho 

Conatitutba of Toma, .$0X U0 KmtaoQ. 1aW 

examptr not 0 

worr h ip ,í 9 

‘plg0.r wed for~oligloua 

but a a .0 !th c g r wMl tQGh~--- de 

thereto and ua o d end l porkrrrot ti ,,$he hotuo 

OS wormhip, not uaaa rEBi .eaaaa Jl s ro in 

oitlea or towaa uba not emoe&lu two aor* 

Lo the oouatq. __._~ 
;’ Honorable Dan W. Jaokaon, Page 4 

i: 

I 

. 

:. 

*The language of the Conatltution muat 

fix the exemptlona, no matter what the 

language of the atatuta may be, and uudrr 

Seotion 2 of Artlole 8 OS the Constitution 

appellant her not ahown ltaelr entitled to 

exemption for Its paraonage am being an 

‘eotual plaoe of rellgloua worship’ or an 

llnatltution of puraly pub110 oharity’. 

The erldanoe railed to ahow that the parsonage wa8 used for a plaor of rrllgloua 

worship, but aa a home for the pastor. It 

may be that it was a neoraaary appurtenanoe 

to the ohuroh, but the Conatltutlon doea 

not exempt anything attaohed or appurtenant 

to a ohuroh on the ground of negeaaity. 

Permitting the preaohrr to uae the building 

may have been very oharltable, though it 

appears that the use of thr houae paid 

a part of the ealar 

to him, end oertaln t 

earned by or promlard 

if was not in the 

interest of the pub110 that he ehould reside in the paraonage,n 

The above quotation plaoea a reatrlotlon 

w the exemption statute whloh wa feel orrtaln ham 

~~~~;fled only by expreaa provlalona of the 

Artlole 7150b, providing the exemption 

of minlat~r~a realdenoe, ia ror ‘say property orned 

~xolualvrly and in fee by 8 ohuroh for the l xoluaivo 

11.a aa a dwelling plaoe for the minimtry of auoh 

ohuroh” and oannot be oonatrued aa to inoludr a home 

onned by e mlnlater. The faot that property might 

be uaed for religious or l durational purpoaea would 

got bring it within the maanlng of the exemption 

rtatutr. It muat be o?;irz u~;g~;;;~;:f”X~f”’ 

tie purpoee am provide 

of Della8 v. Coohran, (Olv. App.) I.66 9. ‘il. 32i 

Little Theetre of Della8 v, City of Dallae, (Civ. 

Appp.) 124 9. iY. (26) 863) Red v. Johneon, 53 Tour 

285. \ 
Honorable Dan W. Jaokaon, Page 5 

Am the 

statute lnoludea 

expreaa wording of the exemption 

a paraonage own0 

within the atrio 

7150 and 715Ob. 

Trusting thr foregoing fully anawera your 

inquiry, we are 

Your8 vary truly 

ATTOXNEY GiCNZRAL OF TXXA.7 

Xaltgr B. Pooh 

Aaalatant 

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