Source: https://texasattorneygeneral.gov/opinions/opinions/49cornyn/op/2002/htm/jc0571.htm
Timestamp: 2017-01-24 05:27:13
Document Index: 38581208

Matched Legal Cases: ['§ 1', '§ 9', '§ 2', '§ 9', '§ 9', '§ 2', '§ 11', '§ 2', '§ 11', '§ 9', '§ 9', '§ 2', '§ 262', '§ 16', '§ 262', '§ 262', '§ 262', '§ 262', '§ 9', '§ 9', '§ 262', '§ 25', '§ 23', '§ 23', '§ 25', '§ 25', '§ 25', '§ 25', '§ 11', '§ 241']

Const. art. VIII, § 1(b). Article XI, section 9 of the Texas Constitution exempts publicly owned
property used for public purposes, see id. art. XI, § 9, and article VIII, section 2 permits the
legislature to exempt public property, see id. art. VIII, § 2. Article XI, section 9 exempts from taxation qualifying property by providing that "[t]he
and from taxation ." Id. art. XI, § 9. Article XI, section 9 is self-executing. A. & M. Consol. Indep.
419, 422 (Tex. App.-Austin 1998, no pet.) (stating that article XI, § 9 requires public use of property
taxation public property used for public purposes." Tex. Const. art. VIII, § 2(a). This provision
exempt from taxation if the property is used for public purposes." Tex. Tax Code Ann. § 11.11(a)
do not expressly require exclusive public use. See Tex. Const. art. VIII, § 2(a); Tex. Tax Code
Ann. § 11.11(a) (Vernon 2001); Tex. Const. art XI, § 9; see also Hays County Appraisal Dist., 973
S.W.2d at 423 (stating that article XI, § 9 requires exclusive public use, article VIII, § 2 does not). Significantly, however, the only appellate decisions considering claims for exemptions under section
of the Health and Safety Code. See Tex. Health & Safety Code Ann. § 262.004 historical note
(Vernon 2001) [Act of May 17, 1957, 55th Leg., R.S., ch. 472, § 16, 1957 Tex. Gen. Laws 1379,
Tex. Health & Safety Code Ann. §§ 262.001-.050 (Vernon 2001 & Supp. 2002). It is authorized
see id. § 262.022(a)-(b) (Vernon 2001), "without the intervention of private profit for the use and
benefit of the public unless the authority leases the hospital," id. § 262.022(b). It may "lease a
terms that are satisfactory to the board and the lessee." Id. § 262.022(c).
property of any governmental agency still stands. We disagree with Attorney General Opinion DM-188's statement to the contrary that "more recent decisions have clarified that [article XI, § 9]
XI, § 9 applies only to property owned by counties, cities, and towns, citing Leander Indep. Sch.
Health & Safety Code Ann. § 262.004 (Vernon 2001). It is unclear to us what purpose this
Code Ann. § 25.06 (Vernon 2001); County of Dallas Tax Collector v. Roman Catholic Diocese,
Code Ann. §§ 23.13, 25.07 (Vernon 2001). Section 23.13 of the Tax Code requires appraisal at
from taxation to the owner of the estate or interest encumbered." Id. § 23.13. If the leasehold or
in the name of the owner of the possessory interest." Id. § 25.07(a); see also id. § 25.07(b)
property is used for the public purposes of its public owner. Tex. Tax Code Ann. § 25.07 (Vernon
leasehold interest is "exempt from taxation to the owner of the estate." Tex. Tax Code Ann. § 25.07 (Vernon 2001); Gables Realty Ltd. P'ship, 81 S.W.3d at 873; Roman Catholic Diocese, 41
counties. See Tex. Tax Code Ann. § 11.11(b)-(c) (Vernon 2001). 3. See Tex. Health & Safety Code Ann. § 241.003(5) (defining "general hospital"), (15) (defining "special