!I. OFFICE OFTHEATTORNEY GENERALOFTEXAS AUSTIN
Dou sir:
ntg u ofo 8trsa 1ty Bouxlatlon"
t1 o wlP a ao r mta d y -8ls th Laglalsturo Of 9 89 To ssso o r loLsnus itwmald bo l
io n a nd e x to uslo no f r o llg lo n.
latlua of hunan 8ofSorlng end pmon- uontrolof dlsomo. &norabls John Atohlsoa, Fnm 2
lzed and operatad exoluslrslp for auah oharl- table purpomm.
0. The nld ot any 8olentIflo andasoor or aauae, dsal~netad and aarrled on solely to co&rIbute to the bstterzeat of rmnklnc!. The Aat further pmvldes thnt it Is created and eekbllsbad far the exalubirs purpose of prornotia~ the well- being OS mankind In r:awrm County, Texna, but, upon un~l- mow rote of lto smnaglng tmstew alaswhere In the state of Texw. 3eatlon 14 themor proridea that all OS the grog- wty, whether resl, personal, end/or ml'xed,of whetever the oame map aonslst, and wherever the sam PB be situated, shall be exrnpt from every tax levied andPor assessed by the Otats, end all OS Ita aubdirlslonsand mnfaIpelltIss. Tour retgoet attaolcrthe 6xe3ptIon in tm :*ps, t&it is, first, that lEous X1130. 387 la unoonstltutlon- al; and, mwond, that If It la not unoonstitutionelthe geneml 8xeagtion statute8 do not permit the exenption. :.;L till Clsauas the qtmstIpn8 ln that order, Article 1319, Vernon*s Annotated Civil :Xatutes, pmvldes that there shell be either >ublIo or prireta aoT- gmetlone ln this !%ate. It defines 8 pub110 aor?oretIon as one whiah hes ror its objeot the @msnment of a portion or the state. The statute provides that there shall be three IsinCeor private aorporatione,to-tit, reli@ous, for aharltp or benovolenae,and SOr profit. An sxmlnntlon of fiouseBill F;o.987 dlsaloas6 that lt 1s not rapub110 oorpomtion wlthln themeanl~ of that tern as derlwa by the statute; ror it does not, in any way, have ta do with the blent Of any pCMlOn Of the stete. Tb0rd0m, the Rl?arerracamunity Poundatlon* mwt, of neomaslty, be a prlvata oorparatlon. mile It is trw that I.:oouseBill Flo.987 ?rlvSdes that *Batarro Comunlty FoundatIonn ehall be a "publla aharItable* aorperotIon,106believe that this tsw 18 only barorlptiva to the objsatlroe 0r the oorporatlon,and was not nn attmpt on tke part of the Legltshturs to anontl by lmplloatlon.irtAole1319 as to the deSinitIon OS a publio oorparatlon. That House B1l.lKo. 987 Is o speoial law there aan be no doubt. Thet term has my time been defined as en aat whlah relate8 to a partiaular psrlronor thIt%g BOn~rabh Joltnitchleon, Page 3
of a olaaa. Clark 7s. Finley, 34 2.z. Z43, Austin Woe. ta. Patton, 288 Sayi.182, and Bell County va. Hall, 153 5.W. 121. Z&are a 2aU la genarol cud unISow throughout the State, operating elmilarly on all f;yna azd locsli- Allen Ye. Ken- . ...&. 63, md Xx parta Flake, 14; s..t::. 146. Xouno 3111'So. 987 pertains only to the areatlon end nenagenent of the "Kavarro Coamun1t.yPoundatlong* snd dose not pertain to other corporationaof tbe awe alasa, nor door It grant re z ,'l.&a