Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN T. 2. IYimbla
iiororsblo First ,safstant State superintendent
State ;)epartmeizt of L&cation
&astir, Texar
Dear Sir: cpinioc Lo. O-b@3 : Ghether imoz~e from
.ie of aallche fro5 scho shall be plao able sohool F jwrnent school 5, asking us~to d In 2s. :A 5.
&ilert's letter 0
secure 60 iron, the Attorney ) ..am!lbl@on county in Tom Greene county. hree years, t&e Cpmroie- lche iron the same area- of the calicha was place& in und and apportioned to the to the school districts. 'r!e feel tmt the caliche would COiW FG tLe s6m6 oategory 88 gravel or top aoil and that we are Justified ~JZ placing the in- some from the sale of caliohe 3.~ the nvaflabla Sahool Fund and apportioning it to the school dia- tricts. secondly, la publlo school land subject t0 taxation, an(l if so what sortt of taxatior is it subJect to:"
Yonorsble T. :;. TrFclble, page 2
.3elatlve to your first .&ueatior, qe quote frost this de- partqent% Opinion Xo. O-4651:
"You do not infom us in your telegrain whether the sale or tne grevel and oaliohs will oonstituts a sale 0r real property or OS persohsl property.
Of ooursc, this would be gov~med bg'tbe type of oontract,. conveyance or deed given by the county.
tie respaotrully aall your attention to the aass of Dreeben v. Witehurst '68 53; 3. (26) 1025 (Texss Cosvnission of ADpealsf &5 S.~ Vi. (26) 705 (Dallas Court or civil Appeals is whiah 'oonstrued a orrtsin convoysnos to 70,000 cubio yards of gravel to bs a convsyaucs or psrsohal property rather then or real property. This case aontaius an excellent discussion of the distinotion between oonveyanaes as constituting real or lmreonal pr0perty.v If the sale of the oaliche constitutes a sale of psrsosal property, then the incoma Iron: the.sale my be plaoed in ti:o Available Sahool r'und.
Your sacond question is as roif0ws:
nSaco~dly, 1s pub110 sohool lend uubjeot to taxation, and if so what sort of taxation is it subjeot to';'"
Section 66 of Article 7 the State Coiiatitution provides as follows:
"All a~iculture or grazihg school land men-.,. tioned Ln-seatior 6 of this artiole omed by any county shall be subjeot to taxetion except for State puqoses to the sallie extent as la&s privately owned ; n
section referred to in jectlor 68 relates to lands sran;;~ &tats to the several oounties for sduoational purposes. by the do not spscifioslly ask if osrtaln g.overnmsntal a&onoias heving taxlEg authority caIL levy and colleot taxes on suoh sohool la&do.
Ths btate oamot levy ahd oolleot taxes oh said lands and tide Department, ti ODihion iio. G-442, held tnat oountlas were not liable to the state tor their part of ths gross produotion tax on Oil. *3 . ._I
I_ -
Honorable T. 2. Trimbla, page 3
The Courts of this State,have held that said lands are aubjbct to taxation by the counties and school districts in which the land is looated. Chlldresa County v. Gtate, 92 ii . [5] :. (2d) Ull; Childress County v . Llortoh IhdeDendent Sohool Dletrlct, 95 S. X. (26) 1.041.
It 1s the opinion of this Departmxt th6t landa, classlfled a8 serioultursl or erazihg lands, gasted by the State to couuties Car eduaational purposes under the srovi- sions Article 7, ;ieotlon or the State Constitution are liable rOr taxes by all &overnmental a(;enclas authorized to levy and oollect taxes, exoept taxes leviedqlor State purposes.
/a/ BY
By Bi7B Chairman