Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
GROVERSELLERS
ATTORNEY GCNLRAL
Honorable John C, Blanch1
County Auditor
Vlc torla Countr
Via torla, Texas
Dear Slrr Opinion lo. O-6197
propeoty o? the War Q,egt- ment OS ‘the United States.~:are net taxable for state, county, ‘aI& bchaol prpoees. (x : Quoted here below ie a b rt.‘of.~$our letter aubmlttlng to this offioe your request for’.(tn’opQlon on the above-captioned ..I subjeot:
/ . . . . %cca HeighWQ h ,houa rdpervatlon, ac- 252 fanaias, *-lcoateb jmd is part 0r COmXUOdat~g the Aloe Army Air FIel&~ oapaistlng of 166 Ci,vlllans and a6 enlistad Ben. Th pas rentals of the above units are aocoixldipg. to s 9arJ basin, male and 81x0 per month rent. t&d.rdp,fi3.,, of apaEhent.a;
of %he #!&e land rests In the name the purpose, being a reservation. The grounds and buildings aiJitaay am maintained by the Post EngIneore attached to Al& Army Air Field, vlth direct supervision of the Commanding Cifflcer at Aloe Field. The total acreage comprialng A&cm Army Air Field Is 1073.41 acrea. :
“Hoi;-the question Is, that, this land came out of and vas part of the Aloe Common School Dlstriat of Victoria County, assessing and oolleotlng taxem at the rate of .30# per hundred dollar valuation, for naln- tenance and operation of this Common School District. at present there are some 40 grammar grade Therefore, pupils vithin this Yucca Heights Rseervatloa seeking grade school education,
856 Honorable John C. BLanohl, page 2
"I vould apprmoiata an oplnlon as moon am pommtble on th:m rzmtter, vhethmr or not ths buLld- ingm and g~oundm of Yumoa Hmlghtm Re8eZVatlOn, arm y~$e for School, State and County purposea.
Our statutes 8mmpt proport ovnmd w the Unltmd Stmtem Oovernm8nt from taxation in th8 Solloving languages
"APtio1m 7l50. scxeqtion ?rom Tmxatian. "Ssotloa 4. Pub110 Property. Al1 P-P.*, mxolumivel~ vhethmr rmal or pmrmonml, bmlonging to the Dnltmd States, provided thmt muoh exonlpt1on frpl! t!x+Ipn mp?ll not lnoludo an7 ~nalproperty - _ 6ubjmat to taxation unaer any reaeral rtmtut? ap- pllaablo thmrmto.'
The abovequot8d provimIon Lb Artiolo 7l50 of Vmrnonlm Annotated Civil Statute8 am amended by thm Aotm of 1943, Portj- eighth Lmgimlature, page 472, ohaptsr 316, meotion 1. The lmv vam amended ?n thlm manner Ln order to aooept on behalf of the State of Tmxam oertaln motm of the Vnltmd States Congress pmr- raittfng the tmxmtlon of real eatate ovned br Smdmral aganolmm nmnmd and mpeolfimd ln the oongrommlonml aotm.
Hovmvmr, Congremm ham not pamsmd any legImlatIon pro- vidlng for or pex%sLttIng the taxation of real eatate and ia~~rote- q mntm thmlrmon ovnmd by thm War Dmparttmmnt and uamd far a mflitmry l We must, thermsoro, advlee you that th8 building8 and pUP p05. ground8 of Yuooa limlghtm Remmrvation, am desorlbed in your letter, l r8 not taxmblm for mchool, mtate and county pulpomamb
Yours *em truly,
. .
3FC/JCP