, 

Honorable Robert S. Calvert Opinion No. M- 951 

Comptroller of Public Accounts 

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 

enacted by H.B.637, 

at the same legislative 

Dear Mr. Calvert: session. 

We have received your request for an official opinion as 

follows: 

“Your official opinion is respectfully 

the matters discussed hereinbelow. 

"Prior to May 26, 1971, subsection (d) 

12.03, Chapter 12, Title 122A, Revised 

of Texas, 1925, contained an exemption 

requested on 

of Article 

Civil Statutes 

for a: 

"(d) non-profit corporation organized for the 

purpose of providing homes 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 selected by a church which is a strictly 

religious society, and where the Articles of 

Incorporation provide that in the event of a 

dissolution of the corporation all of its 

assets and property will go to and vest in 

said church. 

"Effective May 26, 1971, House Bill No. 637, 62nd 

Legislature, amended subsection (d) of Article 12.03 

to read as follows: 

"(d) corporation organized 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 corporations are for 

purely public charity. 

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Honorable Robert S. Calvert, Page 2 (M-951) 

"House Bill No. 502, 62nd Legislature! also amended 

Article 12.03 by adding subsection (e) thereto, an 

additional exemption based on cooperative housing, 

effective June 15, 1971. In re-enacting Article 

12.03 at length in accordance with Article III, 

Section 36 of the Texas Constitution, the Legislature 

in House Bill No. 502 repeated subsection (d) of 

Article 12.03 as it was constituted prior to May 26, 

1971 and omitted the amended version enacted by house 

Bill No. 637. Opinion is therefore requested whether 

House Bill No. 502 had the effect of repealing subsection 

(d) of Article 12.03 as enacted In House Bill No. 637." 

House Bill No. 637, restated ttie whole of the then existing 

Article 12.03 with the exception of subsection (d) thereof, which 

subsection was changed to read as set out in your opinion request. 

Section 1 of this Bill provided that Article 12.03 was amended to 

read as quoted by you, supra. 

ch. 414, 0.1553. 

Acts 62nd Leg.,Reg.Session, 1971, 

House Bill No. 502 was subsequently enacted at the same 

legislative session and restated the whole of Article 12.03, 

with the.exception of subsection (d) as it stood amended by House 

Bill 637, and reformed the wording of subsection (d) to make it 

appear as it did previous to its amendment by House Bi11.637, 

and in addition added a new subsection (e) to Article 12.03; 

said Bill 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 irreconcilable conflict with the provisions of subsection 

(d) as later enacted by House Bill 502. 

A repeal may be effected by amendment and substitution. An 

amendatory act that recasts the language of an existing statute 

operates to repeal any omitted provisions 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 repeals all 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 specifically refers to Article 12.03 as the subject 

of the amendment. With amendatory bills, it is settled that 

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Honorable Robert S. Calvert, Page 3 (M-951) 

reference to the act or section to be amended is adequate, as 

long as the subject matter 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 

should be 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., repealed House 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, 

($f$&&J* 

Att ney General of Texas 

Prepared by: R. L. Lattimore 

Assistant Attorney 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 

Executive Assistant 

NOLA WHITE 

First Assistant 

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