OFFICE OFTHEATTORNEY GENERALOFTEXAS 

Deer Sir 

Honorable i.. ii. Thoarpon 

county Auditor 

kbllsrm, Texan 

‘: 

cad ow+ad bo pomoa.8 or 

r8om sor 8aboa. Qwrpma8 a

araiaa 

b8ad fuads w

rrli&oanod 

Rof 8*aah a t 

romi~ aaa d&in th8 

aam are lrne8ted la bowl8 or mrtaager, or 

inlandorother propsrtruhloh hubcmn 

an6 ekmllhenaf'terboboughtfabp8u6h 

InstltutlaM mdsr fon~ol5ura oalef4 mad. 

to satisfy a? profeot such boa48 or ma%- 

gages, that auoh oxmaptlon of 6U8h lead 

end pmgartq ahaLl. aontinuo only ror two 
Honorable L. R. Thompson, Page 2 

yaers after the purchase of the same et 

suoh sale by suoh lnstltutlons end no 

longer, end lnstltutlone of purely pub110 

oharlty; snd all laws exempting property 

from taxation other than the property above mentioned shell be null end void." 

&tlole 7150, Revised Clvll.Statutes of Texas, describes the property whloh shall be exempt from taxation snd 

Seotlon 1 thereof, as amended ln 1931, oontains a desorlptlon 

of the followlw propartr as balng so axampt: 

Wll publio oollagas; publla aoad8d08 a nd fhu l nb o nr uriht nd8 or imitutloas of le8arning and rallglon not usad 

with a view to pro?lt and whan tha saw 

are lavested la bon46 or nortgage8. and 

all'mmh buIldInga used aw1usiTel.y ana 

owmd by paraonm or assoolatlons or pm- 

.‘ 8oas for sohool Qurpoa6a; ~p&nl,aaa.?that 

when thelandorotharproparty-has 

baen 02 shall hareafter be bought la b 

suoh lnstltutlon8 under ioraolosura .s J as 

made to satisfy or protaot bonds or mortk 

6-8 la whioh said eaA-t itlnds arw 

lnvesttsd, that moh exem~tlon oi.auoh laa6 

andpmpertyah&lloontlnua fkmtwo yaars 

artier the purohafm 0r the aem at suoh 

sale by suoh lastltutlons end no lowr." 

It tba property wbloh you mention 18 not to be t&ml 

authority ror the extmption 8LU8t ba rouna within tha l ~pm8sed 

provl8loas or~mlole 8, seotion e 0r tha constltutlon. Tha 

burden Of showing that an eXem&?tiOn fI%%B taxation Wi8ts -8tS 

upon the partr'who olalms it.. Xorrls fe Lops Star Chapter, 

Wo. 6, Royal Aroh Masons, 5 S. W. 819. Tha~above oonatltutlonal provielon pamits the Legl8lature to extsnd tha axamptlon rrom taxation to only two olassee oi real property balonglug to edueatlonal inatitUthU8,,to-tit~ bulldlngs usad 

exoluslvely ror sohool purpose6 and ror~a period 0r two year8 

after BUrohase those lad8 whloh have been bou at$lao~nowin6 ~peolos~m thereon Of bonds or nwtgfigeq P - 

dowment funds had been Investad. Unleae lend belonging to. 

an oduoatlonsl Institution falls within one of the above two 
Honorable L. ii. Thompson, Page 3 

classirloatlons, It ia not exempt from t.sxatlon. Such exemption is not extended to lands oonstitutlng 8 part of the 

endowment fund or any such oollege or eohool. .hn interpretation which muld bring about such en exemption is pmoluded by the ioct that the constitution exempts the two 

classes of reel property mentioned above and then provides 

that. all lawa exempting property from taxation other then 

the plpperty above mentioned shell be null end void. In 

the case of Morris v. Lone Star Chapter No. 6, Hoyal Arch 

Alasone, 5 S. W. 519, it YBB held that the exolu8ive use 0r 

a building for oharltablo purposes meant the aotual an6 

dlreot UBO for the purpoae8 of the aseooiation aul not a 

use bp others iiw reveaue although that ravenua muyhava 

been exolu8lr~4 a4ppmgrlated tar the4 objeot8 0r.oharitr. 

Our eamvorto yuur:questien, therefore, i8 od~oe8iully ln 

the negativa. 

APPROVED J-EL 6, 1939 

t