the Legislature from passing special laws for the preservation of the game and fish of this State in certain localities." The Nature Conservancy suggests that section 11.23(c) is a permissible local or special law because it supports the preservation of game and fish. The game and fish language in article III, section 56 appears to contemplate game and fish laws geared to a specific geographic area. See, e.g., Stephensen v. Wd, 34 S.W. 246. Section 11.23(c) of the Tax Code is a tax exemption, not a game and fish law, and is not limited to a certain geographic area.6 The Nature Consorvancy has not provided any authority to support the contention that the game and fish language in article III, section 56 authorizes legislation granting a private conservation entity a property tax exemption on a statewide basis.
In sum, we conclude that section 11.23(c) of the Tax Code is not authorized by article VIII, section 2, or any other constitutional provision,' and that it runs afoul of
6Again,Tax Code,section11.23(c)providesas follows:"TheNatnreConservaneyof Texas, Jncorporated, is entitledto an exemptionfromtaxationof the tangiblepropertyit ownsif the propetlyis notheldforgain,as longas the organization is a nonprofitcorporation as defttedby theTexasNon-Profit CorporationAct." Althonghthe activitiesof theNatureConservancy maypreservegamesndfkhsndit mayholdtheexemptproperty forthis potpose,the tax exemptionitselfdoesnot reqtdrethatthe exempt property he nsedto preservegameandfish.
'TheNatureConservancy doesnotarguethatTax Code,suction11.23(c)is authorized hy article VlIl, sectionl-f of theTexasConstitntion.Becamethisprovisiondoesnotanthorizeacross-the-board tax exemptionsand,mormvor, doesnotappearto anthotizethe legislatmeto granttax exemptionsby special law,we do notconsiderit. See Tex. Const.art.WI, p l-f C[t]he1egisJatnre mayby law provideforthe presetvation of cnhmal,historical,or natmalhistoryresonrcosby . grantingexemptionsor otherrelief from state ad valoremtaxes on approptiateproperty";authorizingpolitical snhdivision5to grant exemptionsor other relief on appropriateproperty). We also note that Tax Code, section 11.23(c)wss aacted in 1%9, see Act of May29, 1%9,61st Leg., ch. 652, 5 1, 1%9Tex. Gen. Laws 1950, 1950, whereasarticleVlfJ,sectionl-f was proposedand adoptedin 1977,see S.J.R.5, Act of May20, 1977, 65thLeg., 1977Tex. Gen.Laws3354.3354.
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article III, section 56. Given this answer we turn to your final question: "If the chief appraiser who had been granting the exemption determined there was no constitutional basis for the same, would he have grounds to cancel the exemption and request payment of all back taxes?" We decline to address this question for two reasons. First, tax exemptions are granted on an appraisal district to appraisal district basis, and the facts of the tax status of the Nature Conservancy's property may vary from district to district.* Furthermore, even if the facts in each appraisal district were uniform and undisputed, we doubt the utility of this office addressing this question because it appears to raise complicated legal issues of first impression that can only be definitively resolved by the judiciary.
8Wenote,forexample,that se&on 11.18of the Tax Codeprovidesfora tax exemptionfor"the buildingsandtangiblepersonalproperty" ownedby a charitableorganization.Tax Code$11.18(a). To be eligiile for the exemption,the entitymustbe organizedexclusivelyto performreligious,charitable, scientific,literary,or educationalpurposesand mustengageexclusivelyin performingone or moreof certainsptdicd functions,which include"presetig or conservingwildlife." Id. 8 11.18(d)(10). Subsection(j) of section 11.18 providesas follows: "exemptionof an orgrmization preservingor consming wildliieis limitedto land and improvements and may not exceed 1,000 acresin any one county." Suh8ection (i) appear8to