Case Information
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OFFICE OF THE, ATTORNEY GENERAL OF TEXAS AUSTIN *=oymm s=u=m*
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Homor&ble.Qso. .I?.. Sbemd
comphralle~of.Publio Aooount()
AuatLn, Taxas ;(: I for the full’ Jmar’ dot the year ar- ~2 the deed? ti ) :~. I::. i;;. :.v rqta, you request
question oontained in a letter a d Parks, Tar Asseeeor-. colleoto~, ~B.% * ,le$t+r reading as ~P011~82~
1.. . J or a letter dated o your Department, ,' rd to. property ,that
nt until Au-at 0r t6r says la part,.*We bare in vetal pieoes of real estate, aast five yeara,~tltle has been bvernment . Thla .I8 land that a ukehaied by'the Ifarm Seourity Adah- l&rat on, for Cl.ienta.ln this County. There k"m
has been no assessment oarrled on our rolls these tr%Ott3, sines It was Corernment d&tilUlt owned property, and a8 suoh, was exempt from taxatioli.
liosorabls Geo. Ii. shappard, page 2 .r .% :, '%ow in August bf 1969, 8oma oi' these prop-
ertier were deeded to the indiolduali.
cPleaso advise it we are to aesess these Individuals ioz the 1942 tax, if so, should essess- nt be rot the rull year, or for tht.portion or .faar aftor &eta or deed!'
Ws think ths question arksd by Mr. Parks is spaoifi- sally ansuued by ths provisions ot Artiole .7161 or vernoi~'s Asnotatul Oi+il Statutes, Tsadis& in part as rollsus:'
* . fr any property has, by r~son oi any s&al law, oontraot or Saot,, been utmpt of has boon 01-d to be 02iqtea rroin taxation ior any .phiod or limit or Use, and suoh period of sxemption shgll expirs betsasn Jan- uary 1, and Deosabei 81 of asy year, rraid prop- assessed and listad for taxes as erty.s&aU..br othqrpropsrty; but tha.taxes asssssed a&ai.nst said property shall be for osly the pro rata of taxor for the portion of suoh year reniaining.*
‘phi8 proiision of the statute is pl& and m- biguous, ,and is oldarly applioable to the situation presented in Mr.'Parks' platter.
. . . It therarore follows that taxes may only' be oolleoted on the property owned,by the United 3tatss Corernment, but sold to prirats lndlrlduals dubsequent to January 1 from the dats or the dsad tor.the,remai+g portion OS the year.
Yours tory truly &lWfEYOI?3UEUL~OF TEXAS m ~'