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MARK WHITE Attorney Gineral

suorsnU Cowl BulldIng P 0.80x12%9 Austin.TX. 78711 51214752501 Telex 91oa74.1367 lclecoplsl 512l4750266
I607 Maln St, sune 1400 tIalla8. TX. 75201 2141142~

**,220 oall&**  **AW, wte**  **202** HoUdlO”. TX. 77CO27r838 Brosdwsy.Sulte

312 -k.Tx. 70401 Mw147.522a
4309 N.Tmth Sults B r4c*l*n. TX. 76501 512#824!%47
200 MaIn Plus, suit* 400 SanAntonlo. TX. 78205 512lz25.4101 

# The Attorney General of Texas
February 1, 1982

HonorableMike Driscoll Darris County Attorney 1001 Preston. Suite 634 Rouston, Texas 77002 opinion NO. MU-436 Re: Constitutionality of sec~tion 11.23(a) of the Property Tax Code Dear Mr. Driscoll: You have requestedour opinion regarding 

### theconstitutionality section 11.23(a) of the Property Tax Code. This provision states follows: (a) Veterans' Organizations. The American

Legion. American Veterans of World War 11. Veterans of Foreign Wars of the United States, Disabled American Veterans. Jawish War Veterans. Catholic War Veterans, or the American G.I. Forum is entitled to an exemption from taxation of the buildings (including the land that is reasonably necessary foruse of, access to. and ornamentation of the buildings) that are ouned and primarily used by that organization if the property is not used to produce revenue or held for gain. of as

Section 11.23(a)of the PropertyTax Code thus seeks to exempt .fromad ~valoremtax thebuildingsouned and used by veterans' organizations. 

### Property~

m&y be exempted from ad,valorem taxation only if it is 

### l xampted by a constitutionalprovision or a statute adoated our-t 

### to Ai& VIII. section2 of the Texas Constitution. 

### River* Garden Club v. City of Houston. 370 S;W.Zd 

### 851 (Tex.1963): 2, 41.5

S.W.2d 902 (Tex. 1967); f ,nAntonio. 259 S.W. 926 (Tex. & **City** of Beaumont v. Fertittc Infirmary v. City of Sa 

### 1924);City of Houston **V.** 

### Skottish Rite'Benevolent (Tex. 1921);Morris v. Lone Star Chapter No. 6. A S.W. 519.(Tcx. 18871.. The legislature is without See also ianta

### Rosa

i&n. l pl’n App.

230 S;W. 970 LoyalArch Masons. 5 

### powertoadd to the list of properties entitled to exemption by

## l rticle~VII1. section2 of the Texas Constitution, and any attempt to do so is void. v Amarillo v. Amarillo Lodge No. 731.A.F. andA.M.. 480 S.W.2d 69 Tex. 1972); Laander Independent School District v. Cedar Park Water Supply m. 479 S.W.Zd 908 (Tex. 1972); City of Amarillo v. Love. 356 S.W.Zd 325 (Tex. Civ. App. - Amarillo 1962. Grit ref'd n.r.a.1;**lionorahle** Hike Driscnll - 1'ap.r ? **(MW-436)**

Dickfson v. Woodmen of the World IAife**Insurance** Society, 280 S.W.Zd **31r ’**  **(Tcx.** Civ. App. - Snn Anrwiql 1'155. writ **wf ’** **d). I** **’ rllpcrty**  **not** exempt from taxation pursuant to a constitutional provision must he taxed. Tex. Const. art. VII!. §I. Article VIII. section 2 of the Texas Constitution provides In pcrtincnt part:

...the legislature may, **by** general laws,

exempt from taxation public property used for public purposes; actual places of religious worship,... places of burial not held for,private or corporate profit; solar or wind-powered energy devices; all buildings used exclusively and~owned by persons or associations of persons for school purposes..., and institutions of purely public charity; and all laws exempting property from taxation other than thepropertymentioned in this Section shallbc nulls and void. (Emphasisadded). Manifestly, there isno authorization in the constitutio? for the legislature to exempt from ad valorem taxation real property merely hccause it is owned and **used** nrimarilv **hv** veterans' owaniiations. **See State**  **v.** American Legion P&t No. %,*611 S.W.2d 720 (Tex.Civ. APP. - El Paso 1981. no writ). We therefore conclude that section 11.23(a) of the Property Tax Code violates article VLII, sections 1 and 2 of **the** Texas Constitution. We do not consider whether~real property owned by a veterans' organizationmight he exempt under some othervalid provision. XUMMARY

Section 11.23(a) of the Property Tax Code exempting from ad valorem taxation real property merely because it is owned and used primarily by veterans' organizatmns is unconstitutional.

Attorney General of Texas JOHN W. FAINTER, JR. FirstAssistant Attorney General RICHARD E. GRAY 111 ExecutiveAssistant Attorney Genernl Preparedby Jim Moellinger **Assistant** Attorney General- I

- . . Honorable-MikeDriscoll - Page 3~ W436)

. 4 APPROVED:

OPINION COMMITTEE Susan L. Garrison. Chairman Jon Bible Maureen Bucek RickGilpin Jim Hoellfnger BruceYoungblood

p. 1500 i