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OFFICE OF THE, ATTORNEY GENERAL OF TEXAS AUSTIN *=oymms=u=m* * A-Is" e.ir.cc
Homor&ble.Qso..I?.. Sbemd comphralle~of.PublioAooount() AuatLn, Taxas
;(: I for the full' Jmar' dot the year ar- ti ~2 the deed? ) :~. I::. rqta, you request i;;. questionoontained :.v in a letter a d Parks, Tar Asseeeor-. colleoto~,~B.% * ,le$t+rreadingas ~P011~82~ 1.. . J or a letter dated o your Department, ,' rd to.property,that nt until Au-at 0r
t6r says la part,.*Webare in vetal pieoes of real estate, aast five yeara,~tltle has been bvernment. Thla .I8land that a ukehaiedby'theIfarmSeourity Adah- l&rat k"m on, for Cl.ienta.ln this County. There has been no assessmentoarrledon our rolls d&tilUlt these tr%Ott3, sines It was Corernment owned property,and a8 suoh,was exemptfrom taxatioli. liosorabls Geo. Ii.shappard,page 2
.%.r :, '%ow in August bf 1969, 8oma oi'these prop- ertierwere deededto the indiolduali. cPleasoadvise it we are to aesessthese Individualsioz the 1942 tax, if so, shouldessess- nt be rot the rull year, or for tht.portion or .faaraftor &eta or deed!' Ws think ths question arksd by Mr. Parks is spaoifi- sally ansuued by ths provisionsot Artiole.7161or vernoi~'s AsnotatulOi+il Statutes,Tsadis&in part as rollsus:' * . fr any propertyhas, by r~son oi any s&al law, oontraot or Saot,, been utmpt of has boon 01-d to be 02iqtea rroin taxation ior any .phiodor limit or Use, and suoh period of sxemptionshgll expirs betsasnJan- uary 1, and Deosabei81 of asy year, rraidprop- erty.s&aU..br assessedand listadfor taxes as othqrpropsrty;but tha.taxesassssseda&ai.nst said propertyshall be for osly the pro rata of taxor for the portionof suoh year reniaining.* 'phi8 proiisionof the statute is pl& and m- biguous,,andis oldarlyapplioableto the situationpresented in Mr.'Parks'platter. . ..It therarorefollowsthat taxes may only'be oolleoted on the propertyowned,bythe United3tatssCorernment,but sold to priratslndlrldualsdubsequentto January 1 from the dats or the dsad tor.the,remai+g portionOS the year. Yours tory truly &lWfEYOI?3UEUL~OF TEXAS
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