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Honorable Robert S. Calvert OpinionNo. M- 951

Comptroller of PublicAccounts State of Texas Re: Effect of H.B.502, Austin, Texas 62nd Leg.,R.S.,1971, on subsection (d) of Art. 12.03 v.c.s., as enactedby H.B.637, at the same legislative Dear Mr. Calvert: session. We have receivedyour request for an official opinion as follows: “Your official opinion is respectfully

the matters discussedhereinbelow. "Prior to May 26, 1971, subsection (d) 12.03,Chapter 12,Title 122A, Revised of Texas, 1925, containedan exemption requested on
of Article Civil Statutes for a: "(d)non-profit corporation organized for the purpose of providinghomes for elderly people sixty-two (62) years of age and older which has no capital stock,where the management of its affairs is vested in a board of trustees who are selectedby a church which is a strictly religious society,and where theArticles of Incorporationprovide that in the event of a dissolution of the corporationall of its assets and propertywill go to and vest in said church. "EffectiveMay 26, 1971,House Bill No. 637, 62nd Legislature, amended subsection (d) of Article 12.03 to read as follows: "(d) corporationorganized for the purpose of providing homes for elderly people sixty-two (62) years of age and older not for profit without regard to whether such corporationsare for purely public charity.

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"HouseBill No. 502, 62nd Legislature! also amended Article 12.03by adding subsection (e) thereto,an additional exemptionbased on cooperativehousing, effectiveJune 15, 1971. In re-enactingArticle 12.03 at length in accordancewith Article III, Section 36 of the Texas Constitution,the Legislature in House Bill No. 502 repeated subsection (d)of Article 12.03as it was constitutedprior to May 26, 1971 and omitted the amended version enactedby house Bill No. 637. Opinion is therefore requestedwhether House Bill No. 502 had the effect of repealing subsection (d) of Article 12.03as enacted In House Bill No. 637." House Bill No. 637, restated ttie whole of the then existing Article 12.03with the exception of subsection (d) thereof,which subsectionwas changed to read as set out in your opinion request. Section 1 of this Bill provided that Article 12.03was amended to read as quoted by you, supra. ch. 414, 0.1553. Acts 62nd Leg.,Reg.Session, 1971,

House Bill No. 502 was subsequentlyenacted at the same legislative session and restated the whole of Article 12.03, with the.exceptionof subsection (d)as it stood amendedby House Bill 637, and reformed the wording of subsection (d) to make it appear as it did previous to its amendmentby House Bi11.637, and in addition added a new subsection (e) to Article 12.03; saidBill also orovided that this Article as amended.was amended to read-as therein set out. 1-971,

ch.967, p.2917. Acts 62nd Leg.,Reg.Session,

It is obvious that subsection (d)as enacted by House Bill 637 is in irreconcilableconflictwith the provisions of subsection (d)as later enactedby House Bill 502. A repealmay be effectedby amendment and substitution. An amendatory act that recasts the languageof an existing statute operates to repeal any omittedprovisions of the original. 53 Tex. Jur. 2d. 136, 1.57, Statutes, Sections 90, 107. Also, where a later enactment is intended to embrace all the law upon the subject with which it deals, it repealsall former laws relating to the same subject. Gordon v. Lake, 163 Tex. 392, 356 S.W.2d 138 (1961). It may be noted here, that although the title of House Bill 502 asserts that it is relating to property used as cooperative housing, it also specificallyrefers to Article 12.03 as the subject of the amendment. With amendatorybills, it is settled that

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reference to the act or section to be amended is adequate, as long as the subjectmatter of the amendment is germane or reasonably related to the content of the original act. Smith v. Davis, 426 S.W.2d 827 (Tex.Sup.1968). Our opinion is that your question affirmative.

SUMMARY shouldbe answered in the

House Bill 502, enacted by the 62nd Legislature, Regular Session, 1971, as an amendment to Article 12.03,Title 122A,V.C S., repealedHouse Bill 637, previously enacted at the same Legislative session. House Bill 502 is, as an amendment to Article 12.03, the latest expression ofthe Legislature and the present law.
Y very trjly,



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Att ney General of Texas Preparedby: R. L. Lattimore AssistantAttorney General APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman W. E. Allen, Co-Chairman S. 3. Aronson Mel Conley Ben Harrison Harriet Burke SAM D. MCDANIEL Acting Staff Legal Assistant ALFRED WALKER ExecutiveAssistant NOLA WHITE First Assistant -4656-