providethatorganizations preservingor coaservingwildlife,unliie othercharitableorganizations listedin section11.18,areeligiblefor tax exemptionsfor land. It maybe the case.thatthe NatureConservancy qualifiesas a charitableorganizationunder&on 11.18and has appliedforandreceivedtaxexemptions on thisbasis.
p. 2414 The Honorable Warren Chisum - Page 7 (DM-432)
SUMMARY
Section 11.23(c) of the Tax Code, which provides for a tax exemption for the tangible property of a specific, private entity by name, is not a general law authorized by article VIII, section 2 of the Texas Constitution and is a special law in violation of article III, section 56.
DAN MORALES Attorney General of Texas
JORGE VEGA First Assistant Attorney General
SARAH J. SHIRLEY Chair, Opinion Committee
Prepared by Mary R. Grouter Assistant Attorney General
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