Case Information
*1 : :
OFFICE OF THE ATTORNEY GENERAL OF ‘lZXAS
AUSTIN
Honorable trro~ L. MOON OoPntf AttQrnef OQuntT
EotJston Croaks tt , Poxa~
opiai CA Ito.
924.
Uonors ble Leroy L. lioorr, pea. 2
“YOU ~111 ramnber when I war in Au&is led wok, WOU had OOple8 Of the Op~KIiOD OD bDO?A alaat nd Charitable fnrtitution8 6rDt ao uvl
I harr these opInian8. Fot kDowlng 8nd.r what c3tatuto t&l18 1nJlt1tuti0n w8a ehart*Ma, I am unable to deternine whether thl& Hitler Wmorlal im tax oxapt. Would thank pa ts tar- Iiorpltrl airh me t&l8 oplmion at your earlirrt oan~enlonoe.~ Artiols 6 Sootion 2 ot the 8tat.e Oonstitutirwl prop- rides that ‘the Lqghtum iviar by gsnarel luws exempt tmm tssation . . . ia8tltatlonr of purdl~ pablio obrritl; end ell lews emopting prapertf from taxation other than the abare mrentlsned &hall br no11 sad mid.*
8eotlon 7 o? Artdole 7l50, Yomions Aaaotrt~d Civil 2.t*tutos. ns aaeot*d la tb8 sbovr oanrt~tutWm1 DUP~UBDO* prorid.oa, and rqmlr 8a follou8:
*'p. Pub118 eharltl~. All buildings be- leap;- lacrtitutiaa8 ob pnrelr-publie ebar- ltr, together with tbr le,ndr belonging to and OOsuDied au& inatltatione sot leased or othmwlso tq4 rlth a view to prOtLt, ualeao 8n6b rents cad proiitb aad rllmoa~y~ and orrdltr 8~ maoh lnstltutlonr l ol.elg W ma- ap wptiato4 b ta II SUab lRSt tUtbB8 aBd to? the b4JMtit Or fha i f Btak ad disabled mmber8 aad their iamilisrr, the burlal at mm, or iax the matntaaaaee of p*rmxks whoa 01uU* to psmldr Sor tbrsHW*s wh*t&r aash ~pormm 8ri semtirr et *aah &m&u-' or not. An iDst1tut1f3B of purmly pablio tiaD* obarlty ondsr artlola Is ona rh;loh dlapmua its eid its zsembw~ end other6 $a riobre8r er alstresr, et at 68rth without regard do porerty or rtohar of theneig~trnt, al.80 rhea tbr ~tad#, pmpsrtp and asset8 or so& institutiona an placed and Bound bl it6 l8wB to PalieW, aid Ua6 mlminist4r In rnr way to tbo mlirf ot its aem- born when in want, rlcka.88 and dlatro88, and pro- vide homes tar 1ta h61pbS# *ad aapbaaeat menbere Honorable Leroy L. Koorc, paae 3
and to chicate snd mintnln the orphone oi It.8 esoeenoe s3ambere or othsr p8rson8.*
Pa Butler ~amorlcl I:oepital ha8 no ceplta~ atook anC Its charter oontoine tte tollowing recitcle, mong othere;
*3iotlon 2. 3.8 purposes ior *blab this . oorporetlon le romed em pare4 bcRevolea$, charltablr and cCuceticns1 en6 nut Sor it- nUlCi81 &D, en6 no ilneno i al @D ehsll ever eoarve tc snp twribsr OS this oorporctfoa, noi any ether person or institution lo the conduot of the eLlne, but any reoelpte or t&Id oorpora- tion in exeet~e of the expense ot orectloa and mslntsnenoe of esid inetitution or imrtitutioo& prorldcd for bereln elm11 be applhd br the b%- rector8 to the care of charity patienta, and to l&o equlpeient anO enlar@ment oi e&id tastito- ticas, to oarrg but the purposes 0r lto organ- lsrttioa and oporetfon, ES the&- in their Judg- nent map de95 wlee. It 18 orgsnised to eoquire or erect, end to equip, condcct end rmaintein, on tko broedset humanlterian prinoipele, IJ hoepltal or hoqpitcle, end eobool of echools for a~reb8, to dam fo r the elok and injured, ani3 to dnorte 8aC trntn psroone .lin the o&we ct the olok end h- joret?, lesuing ruab pareon dlptorws apon gnb- \Ietioa, end creating cad %csidQoti~ suoh hoepIta or ho8pitbZ8, eohool or eokoole, or ether,lartitu- tltia ea my bii%ioreeary or QwaIrrble oarry out,al.l of said plupoaes. Ia erdrr thet otir oontpetent, legal, sklllrd, end reputable ~pby8b oiene end eurgaonc shall prcctfoe, operate arid/or treet patients In the Bosplta~, or Ros,pitele,, or othsr institution8 owned, oontrolled and/or eon- duotad aorpor&Lon, thb Board ot Bireotor8 ahall hem ruii #ml plenary power8 eleot 4ob 8618ct, la th6 wmner euoh Bbrrd Of DlreetW8 ray aetm boat, the phgsialane and/or surgeons who &bell bc pamitted to $io prectioe, end to pm6aribe r&t ler6, ruleor and Pe@iLetiona for thb pronul&e government of encb hoepitsl, hos~ttale, or otbw Lnstitutions, sita at suah phgeiebms, surgeoae, of the rx3tient8, mm368, osricere, vieitop8, .4aeployere,
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6Cd Other6 t.bCPkii¶ OP 4OWlCBOtd thUro*ith. T&a iiticotorr powere conferred upon Dimetora, by law, anA ohtill have all authority and
such other authority sti power a8 ir usually bald by dlxectors of elmilar oorporat1ona.' publir saWit; ..w-__ ___-
[ftst6 CanetitatloR. and &I
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