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‘_ 5 i 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Tour rotter O? 

our opialoa the ioll 

-1 . 
Honorsblo XurphP Qle, Page a 

18 used in aooordanae with the tame and oonQitionr above set out, and I do hereby bind 

myself, my helm, rxeoutore and l dmlnIstrator8, 

to Warrant and Forever Ihdand all and singular 

the 4414 premises .onto the said Albert County, 

againet every poreon wbo8soever 14wfllr -I P olalming, or to olalu the same or any part ‘thereof*. 

Tim rlll 4bovr mentioned, an4 a deed which 

18 quoted from above, oonvey8 srveral traots 

of real sstate, Inoludlhg acreage propOrtles 

resldenoe properties, and oomsrrolal propertjes 

in Liberty end Chambers Counties. 

*Both the ~111 as4 the deed state tb4t the 

revenues from such properties MJ be used ior 

re-Investmint, vepalrs, oonstruotion ot rental 

properties, or oonstruotion of hospital faailItles, and/or aalntenahoe and 414 in operation 

~oi any oounty hospital whloh nay be establlehed. 

The principal however m47 be ared only for mraanent construction of 4 hospital bulldIng. 

*In other words it is our Interpretation 

that the County has bkorlted a nuubsr of propl rtlos whloh my be used ior the purpoee or 

l reotion and 41Q In saintainlhg, or the endowment of 4 hospital or mealoal and treatment 

oenter. 

sTour opinion 18 sought as to whether or 

not the properties 80 o o nveyed a r e lubjeot to 

ad valorem tax.8 to th? State, County, or any 

other polltioal subdIvision or munlclpallty. 

Ylss Kersting died’ lfovember as, 1941, sn4 

on suoh date there were taxrs already past duet 

444 therefore Irhould llko for your rullsg to 

lnolutle the sUbjeot o? taxation both before 446 

after suoh date, whloh is the date that title 

pure4 to the oouatf.” 

Artlole VIII, Seotlon 9, Constitutfon of Texas, 

provider, in part, that =the Leglelaturo may, b;l general 

laws, exempt $rom taxation pub110 propertq rued ior poblio 

DQrposes. e 
I- _.. : 

I Boaorsbls Itrrphr 0018, Psge 8 

Artlole Xl, Zkotlon *, Constltutloa of T4x48, 

provl4.. 8. ?0110w.: 

‘The gloper3 

of oountles, oltlmi snd towns, 

owned and eld o p for pub110 purposee, SUCII 

se 

P 

ublla buIldIngs snd the sltas thsrefo?, Tire 

utg nes and ths fornlture thereof, snd sll proparty used, or Inten4ed for ortIngul8hl.g fin., 

publI0 grounde sn4 all other property devoted 

exo2uslvely to.the us8 snd benefit of tha Inabllo 

shsll be exempt from forord ssle is4 ?rm tumtloa, provI4e4, nothlag hsnla shsll pnvont the 

l nroroeaent o? the vendors lien, the neahsaIo8 

or builders lion, ,or other liens nsw sx18tlng.a 

Pursuant to ths sbovs oonstitutl.onsl provlslons 

the Legislature a? !km4s rsoogalsed the ‘?ollawlag exemption 

front tsxstion, whloh we quote, In part, iror 4tIols 7150, 

Vernon*& Tsxae Civil Statutes, 

The rollowIng property shll bo l xsapt 

from tsx4tloa. to-wltr 

r* * z 

I, “. 

NPubllo proper&. - All property whether 

real or pernonal, belonging exaluslvsly to this 

State, or any polIt~osl.,~b4lvIslon thereof, or 

the United States, . 

ft is apparent Srom an er4mIn4tlon o? the quoted 

tenun of the last will rob tsstsment o? Miss Pettl* Kerstlag, 

4evlslsg the property in quortion, and of the ,babondum olauee 

of the doe4 oanveplng suoh 

Oounmt~ on and after tbs 25 rg 

tipertp, alscquoted that Llbsrty 

the o wner o f suc h pro l rtlss, 

day of I-Member 1941 beosms 

1Io purpose, within tg 

and they .were bevoted to 8 publ o o ntemp la tlo n 8a4 purview of the coastitutlonsl and ntatutorr DrOViEiOM shove 44verteU to, so 

I se to be ezempt fr6m MU valoram t-axes. 

/ However, thle kxsmpt btstub wwlQ not aperats 

retmaotlvely to aonfer my sxsmptlon ?roa ad vslorcmi tares 

upon the owner or owners o? this rssl eststo whloh might slready hsvs aoorued and bsoome 4elInpuent for prior years, 

unless, or oourss, the thea owmrs were entitled to exemption 

from ad valors~ tars8 under other pertinent provision8 o? the 

I 0onetltutlon an4 statutes. Inssmuoh l e you do not point to 

44 suoh statue, we assume that sona l slsts la snswerlng t&t 

i 
( . 

Eonorabls Kurpht Cole, Fags 4 

the ownsr or owners of this realty, prior to Novembsr 22, 

1941, when title was osst upon thr County of Llbsrtr, would 

be liable ior 4Q valoren taxes 4corulng, usdir oontrolllng 

statutes, a8 0s January 1, 1941, for said p34r, snd for all 

delinquent taxee oi prior ye&r81 but ad valorem taxes thereon for the rear 1942 and subsequsnt ysars would not be &us 

and oollrotlble rrom ths County or Llbertr, l o long ss ths 

oondltlons obtaln Allah woulil aedntaln the title to suoh 

property in Liberty Oountr under the devlee ad oonvsy4nos 

reterred to. 

Trusting tb, foregoing rtiif answers your lnqulriee, 

wo 4re