**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 

## useaa l dwelling plaor of thm alnlatrP.

### ” ’-I

gonorable Dan ‘U. Jaokaon, Pago 2

By thi8 authority the Lmglalrture enaoted utlolr 7150, the pertimnt Part OSSeotlon 1, or this rxemption

l ti3tute**rrada** an r011088: Wohoola and Churohoa. -- Publlo aohool

_houara and aotual plaoon OSrrligioua 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 piaoo tor 

### tb miniatrra ahall not oxtend to momlr **oprtr than**  **io** roaaon**ably** 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

alarged

**bg** eon**but,** on the oontrmfl, will bo l trlotly Snntn Roaa Infirm T, OlCy Of SM Antonio **App.)** 259 S. 1. 92b~%nevolant and Protrotlri lka,

Lo l Wo. 151 t8. Oitr oi Hourton, (Olr. Y. (24 9301 Howliau Belt an& Teminal Ry. 7 CO, ~a. Clark (Mr. **App.)** 122 8. W. (2d) 356.

In the oaao OS Trlnlt Methodist Xpiaoopal Ohuroh V. City of San **Autonlo,** Olrr **Apipp.)**201 S. 1. i 668, deoidrd before thm urntint oi ArUole VIII, m”SrOtion 2 or the Constitution and 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 XLOWArti 7150, 

### Ma l adi$iOIiOf &%&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~Tlrrt0~. 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 theohurah 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 ro

### ll&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 

### worrhip,í

9 ‘plg0.r wed for~oligloua but a 

### a.0

!thcgrwMde

l tQGh~--- thereto and uaod **end** l porkrrrot ti ,,$he hotuo OSwormhip, **not** uaaa rEBi .eaaaaJs lro in oitlea or towaa uba not emoe&lu two aor* Lo the oouatq. __._~;’ Honorable Dan W. Jaokaon, Page 4

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:. *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 OSthe Constitution appellant her not ahown ltaelr entitled to exemption for Its paraonage ambeing an ‘eotual plaoe of rellgloua worship’ or an llnatltution 

### ofpuraly 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.aaa 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**  amprovide 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

Amthe 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

OFTXXA.7

Xaltgr B. Pooh Aaalatant

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