1948, a blue print compav had farnfshednuminous blue prints concerningthe contemplatedrepairs. Prior to the corporation's acquisitionof tha prapperty fn ques-',jcln and immediately thereafterincludl.ug January I, lpkp, the corporationwas engaged in planningand znaklngthe necessaryrepaira. The remodsliagwas completedou May L3 to an extentwhit!!&lowed tbs clinic to move on to the p&:2:: ; and tts ollnit: had since 'been. o~~ntfnuous- ly in operationthere. The Cii;yof Housrrxant the B:onston Inde- pendentSchool Dis,triot Instituteda suit for taxes for t&e year 1949. It wa8 contendedthat there was no actual use of the premises within the meaningof the not then actuallybeing used for charitablepurposes, The court reviewedthe followingTexas cases deal.l.ng,#it.h the requzrement of exolusiveuse: State v. Settegast,254 S.W. 923 (Conrm. App. 1% Morris v. Lone St& ChapterNo. 6 Royal Arch Masons, 68 Tex. 698, ;8Sg.;T519; B.P.O.E.Lodge No. 151 v, City of Houston,44 S.W. 2d ex. Civ. App., 1g319errorre%), and distinguished these on the ground that in each case third partieswe'reoccupyingall or a portion of the premises.
In holdingthat tna propertyin qUeStlOU was exempt, the court revieweddecisionsin other States in which exemptionhad been accordedon the basis that if the subsequentuse of the premises 1 . -
Hon. GeorgeR. Killam,page 5, (w-420)
createda tax exempt situationthen & uee which wae confinedto readyingthem for such purposeestablisheda right to exemption. At page 636 the court said: ,I . . D The work proceededuntil it wa.8 completedon May 13, 1949, and since that time the hospitaland cliniohave been operateda8 8.public charity. The facts alleged show, in
(Emphasissupplied.) The court in allowingthe exemptionrecognizedthe well settled rule that exemptionsfrom taxationare not favoredand shouldbe strictlyconstrued,but statedthat a constructionof the acts alleged in the petitiona8 not amountingto uee would be un- reasonablystrictand narrow.
We think it evidentfrom these decisionsthat the exemption accordedto charitableinstltutlonsextendsonly to the buildings and groundsused in the actual conductof the charitablepurppses for which the institutionIs operated. We thereforehave concluded that the propertyin questionis not exempt from countyad valorem tsxee; and you are accordinglyso advised." SUMMARY Oil, gas and mineral interests held in trust for the Texas Baptist ChlldrenssHome and for other charitablepurposesaze not exemptfrom countyad valoremtaxes. Yo;lrsvery truly WILL WITSON AttorneyGeaercsl of Texas
MMP/bn APPROVED: OPINION COMMITTEE George Pi Blackburn,Chairman 8. ~&lark ticLaughlin &gYFyg~r RJJVCEWED FOR T@.ATTORNEY GENERAL > hy~ W.~:v, Lieppert