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**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, myhelm, 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 sameor 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 ChambersCounties. *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 onveyed are l 

### ubjeot 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 pub110propertq rued ior **poblio** DQrposes.e

# I- _.. : I Boaorsbls Itrrphr 0018, Psge 8

Artlole Xl, Zkotlon *, Constltutloa of **T4x48,** provl4.. 8. 

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‘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 nswsx18tlng.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 Sroman 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 25rgtipertp, **alscquoted** that Llbsrty the owner

of such pro l rtlss, **day of**  I-Member **1941** beosms 1Io purpose, within tg and they .were bevoted to 8 **pub** l o ontemplatlon **8a4** purview **of the**  **coa** stitutlonsl 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 vslorcmitares upon the owner or owners o? this rssl eststo whloh might sl**ready** 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 le you do not point to

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

.



### Eonorabls

KurphtCole,Fags 4

theownsror 

### ownersof thisrealty, priorto **Novembsr** 

### 22, 1941,when titlewas osst upon 

### thr Countyof 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 

### oipriorye&r81 **but** ad valorem taxes there

### on for 

### therear1942and subsequsnt ysarswouldnot 

### be &us and 

### oollrotlble

rromthsCountyor Llbertr,l

### o longss ths oondltlons

obtaln Allah woulil aedntaln 

### the titleto suoh **property** in Liberty **Oountr** 

### underthe devlee ad oonvsy4nos 

### reterredto.

Trusting

tb, foregoing 

## rtiif answers your 

### lnqulriee, wo 4re