## ~THEA'rroIRNEY GENERAL

PRICE DANIl$L AT,ORNBYGENERAL

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Hon. Robert S. Calvert .Gomptroller of Publlo Aooounts At.18 tin, Texas Opinion No. V-1273

Dear Sir: Your as follows: OP .TExAs

September 10, 1951

Re: Applloablilty of tax. -authorized by Section 1-a of Article VIII of the Constitution to University of Texas endowment lands.. request for an opinion reads in part

’ “In.1930 the people amendea Sec. 16 of Artlole VII. of the’.State Constitution authorizing counties ln’whloh University of Texas endowment 

### ima9 ‘were located to levy a tax for oounty purposesagainst such lands ,equal .to the tax imposed upon &rlvately owneg lands for county purP oses...,-The,oounty of Wlnkler has within ts boundary quite a large aoreage of the. endowed University lands. The Tax Assessor-Collector of Wlnkler County has asked this department whether the Unlverslty of Texas endowment lanas located within Wlnkler County are subject to the 306 tax authorized by Sec. l-a of Article VIII of the Constitution of Texas from and after January 1, 1951. I shall thank you to advise this department the correct answer to the question submitted by,,,.the Assesebr-Collector of Wlnkler oounty. .

“The 52nd Legislature, Regular Session, made an appropriation to pay taxes on these University owned lands but apparently did not take into account the tax authorized under Sec. l-a of Article VIII of the Constitution, and the approprlutlon dO6s not Include sufficient money to pay the tax levied under this section of the oonstltutlon.n.

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‘< Hon. &b&t S. Caivert,

Section 

### i6( al Congtitutlon **p$0via6b:** . .. . ..~ p&e 2 (V- 1273)

_. of .btiole VII, the Texas

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“All land’ nent’lonsd in Sections’ 11, 12, and 15 of Article VII, of the Constltutlon of the State of Texas, nowbelonging to the Universlt of Texas shall be subject to the taxat fon for county pur- .. .,_ .poses to the sane extent as lands prlvately 

### pwnea; . . ,fl

vLleotlons :lJ., 

### 12,. fd’15 of Article VII all relate to lands that’are a 

### part’ of the permanent University fund of the Unlver%ity,of Texa%. r;



### Sect&o l*a*o$ Artlole VIII of the Texas. ’ Constltutfon provide% in part<,



### “Fromand ‘sitei- Sama& 1, 1951 

### xhoPltate aa ti%oreti tmt-.abi$ll be levied 1 ,, up&i.any Property &thin .thl% State for

.. eneral r;evetiue pu!%po%ibI~. srom a& afer January 1 1951; the :sdveral~ oou& .tlea of .the -S&6, are acithorlzea to ’l6vy baavalorem; t.aXs%upon. @I’ property with-’

. ln.thelr reap’ectlve:‘boun&rle% for .ooun-’ ty purpo%e%, exoept .thq flr%t Thre&.Thou- ..., ‘

_ sand Dollar% ($3,000)~ ‘value of re%ldentlaI hornsstead, not to exoee$‘thlrty.oents (306) on each OneHundred Dollar% ($100) vz&a- ’ tlon,’ In .addltlon to al& Other ad .valorem tties authorized by the Constitution of this State, provided th6 rsvenue derivea therefrom shall be uSed for Construction and malntenanae of Farm to Eark6t Roads or for Flood Control, exoept as herein otherwise provided.* ’ Z&6 Unlv6ralty~land% in Wlnklsr County are a portion ‘of the p6rmanent.Unl+er%lty f&d, and have beep in **such funa**  **sin06 Zi384.**  Ssetlon I-a of ArtieIe.VIII authorizes the sevsr%I oountle% of the **State** to. levy 

### aa tioxeq taxee upon all property within ~thelr respe@tfve boundarl68, except th6 first Three Thou%andDollars ($3,00~.00) Valuation of resldentlal~hom6stead%, .not te exceed thirty cents (30$) on each OneHunarea Dollars ($I~O,OO) valuation, In’ addition to all other ad valoren taxes authorized by **the** State, Cons.tltution. Thst portion of .

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.‘&Bon, Robert 5. Calvert, page 3 (V- 1273)

Section 1.6 [a!, au ra

-+-* which states “that Unlverslty of Texas lan s shall be subject to the taxation for county purposes to the same extent as 

### lands privately OWned”Is pros tectlve In nature In that new, as well as presen county taxes are to be assessed agalnat the taxable University lands in the same manner as against privately owned lande.

In view of the clear and unambiguous language In the above oonstltutlcnal amendments, it la our opinion that the University of Texas permanent endovvnent lands looated in Wnkler County are subject to the thirty cents (30$) tax provided In Section 1-a of Article VIII of the Texas Constitution, SUNMARY

The University of Texae permanent endowment lands located in 3lnkler County are subject to ’the thirty oerite (30$) tax authorized by Section l-a, Article VIII, Constitution of Texas. APPROVED

: J. C, Davis Jr. County Affairs Division Very truly yours, PRICEDANIEL Attorney General Jesse P, Luton, Jr, Reviewing Assistant Everatt Hutchinson EX6cutiV6 Assistant BA:jnc :awo By &&p-L.% Assistant