Case Information
*1 130 OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN
HonorabXe mnin H. Brown, Jr.
Crlelml Ziatriat Attorney
l%rt Worth, Texae
Dear Sir:
m taxatlolL requr8t for an . n-es ,xQmptlon srrltl of Texa6 lanrl Saholarehip ty by Ceotg;s Ewg;gr, Ex- r”ba 8~emea aa buyer- for the Btm1-4 of Regents, the earn*), on Deeember 81, vl8ea that thie deed wa8 not plaard of RII you asked are aa toIlowtir property In qwetion exempt taco tua- 2. i3ae the ComnLee~onere~ Court of Tarrant County authority to exempt tliis property from taxa2loa
lmrful Sor th8 jreAP 1940 Ana fUtUPch JWIAP8?
Bs our opInlcn No. O-W61 we held thi@ 9repertj A aopy of that 20 bs exe& from taxation. opinion ie aWaOh- 9Q hereto.
Honorable *amin H. Wown, Jr., Page 2 atate that the iAnd vae a66866ed Your requeot
for tuec by the Commi6610ner61 Court for the Jr8AP 19SQ nne you besir by your question No. 1 to be aerbiea as to whether ths property is exempt or not for that year, in view of the faot that the deed vae not reoomlecl until Juno 6, 1939. W6 fine it ufmeoarrar~ to anev6r that qurrtlon broaure of the oa88 of State V. Stor611, et 61, 76 S. V.
(2a) 206 (vrlt refueea), It va6 held that when land revortoa to thr State after the 6ale thereof bnd vaa then ared for publlo purpoee6, that it va6 not rubjeot to relrure ma 6al6 to ratiafy a Judgment fo r l 0hool taxer lrrlsd 1~ th6 lnterlm. This ca6e 16 oltee with approval in the 0606 of Chlldr686 Oounty v. State, 92 8. U. t2a) 1011, by the 8UQ- rem* Oourt of thfr State.
You are thtrrefon adrl86tl that the land in quer-
tlon 16 ex6mpt ir4m tuation not only for the rear 1940 ana ruture year6 but that the 6ame oannot b6 6eiz6a or 60le for tuer due for the rear 19S9.
Tmstlng that the foregoing full7 amavers 74~ inquiry, VW APT
Your6 very truly (IEUEEAL OF TEXU ATlWWEX FTRST ASSISTANT L Y
A'"TORNEY G3C:hlEYfi~ 2.