THE ATTORNEY GENE-L 

am TEXAS 

AUSTIN. TEXA= 78711 

January 16, 1963 

Mr. Steve Hurt 

County Attorney 

Hale County 

Plainview, Texas 

Dear Mr. Hurt: 

Opinion No. C-l 

Re: Exemption from ad valorem 

taxes of houses owned and 

rented by Wayland Baptist 

College 

You request the opinion of the Attorney General as to 

whether certain houses owned by Wayland Baptist College in 

Plainview, Texas, are exempt from ad valorem taxes. You state 

these houses are rented to married students and faculty members. 

Section 2 of Article 8 of the Texas Constitution, in 

its pertinent portion, reads es followar 

II the legislature may, by general 

laws; &pt from taxation . ,s . all buildings 

uaed exclusively and owned by person8 or asaociations of person8 for echo01 purposes. . . .' 

Article 7150, Section 1, Vernon's Civil Statutes, in 

its pertinent portion, exempts from ad valorem taxes, 

II . . . buildings used exclusively and 

owned by persons or association! of persons for school purposes; . . . 

All of the buildings and all of the land necessarily 

uaed In the aonduct of the school are exempt from ad valorem 

taxes. Cassiano v. Crsuline Academy, 64 Tex. 673 (1885). 

If the houses are rented for profit to persons who 

occupy them principally for the purpose of a residence, then 

such houses are not exempt although the rent payments to the 

college'may be used by It in the conduct of the school. Red v. 

Morris, 72 Tex. 554i 10 S.W. 681 (1889); Red v. Johnson, 53m. 

.Z%T7380); Edmonds v. City of San Antonio, Jb S.W. 495 (Civ. 

App. 1896, error ref.). 

A house owned by a school is exempt from taxation, even 

though a faculty member or student thereof reside therein, if 

such residence Is to afford protection, guidance and training 
Mr. Steve Hurt, Page 2 (Opinion No. C-l) 

to students outside of the classroom, or if such residence is 

for the convenience of the college by reason of their residing 

at that particular locality with reference to their obligations 

to the school, or for some reason with reference to the property 

itself which is the concern of the college rather than’of themselves and is In fact used exclusively for school Durposea. 

(8upra);-Red v. Morris (supra); 

417 (C1v.A p. 

x. 402, 23 t S.W.2d lg50) 41 $udgment (1950); 

57 N.Y.S.2d 6 (N.Y.Sup.Ct. 

torney General of Texas (1947). 

We do not have sufficient facts upon which to apply the 

above tests. 

We are enclosing a aopy of Attorney General Opinion V-09 

Issued in 1947. 

SUMMARY 

Whether houses rented ‘by Wayland Rapt ist 

College to’its faculty members and married students are exempt from ad valorem taxes Is a 

question to be determined from’all facts incldent to such tenancy. 

If the occupancy is primarily for the 

benefit of the college and within scope of the 

cases cited in this opinion the houses are 

exempt. 

Yours very truly, 

WAGGONER CARR 

Attorney General of Texas 

As8iStant 

WEA:pw 

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Mr. Steve Hurt, Page 3 (Opinion No.&1) 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

John Reeves 

Robert Lewis 

Charles Lind 

Frank Booth 

APPROVED: 

Stanton Stone, Executive Assistant 

Waggoner Carr, Attorney General 

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