Dear Mr. Brewn:

Your l pinion request reads aa fellews: .opinien No. O-6792, l p ‘In Attomey.Cleneral’6 preved September 24, 1945, it was held that ceeperrtive hospitals l rSanined under Section &A of Article l302, R,C.S., Acts 1945, 49th Legislature de net fall within any of the exemptiene enumerate,d in Article 7994,, V.C.S.

and, therefera, were required to pay the annual fraA- chit38 tax.

: “In epinien V-299, dated July 11, 1947, it was held, that such type cepporatiens were exempt from the State the epin- rd velorem tuces QI their preperty. In wri ’ ion cop~inanco was talcan of opinien Ne. 0479 ““y but the the franchise tear was not qW8tim,4f er(llmrti*a frti conridered rtnc4 it wa8 not bafere yw far. crmsiderrtien in coanectl8a with the *xemptian +a e4l v4lerem ta2as.

Shce the dab d Idso first 4piafrp this effice has cansist- rathas l r*i*ed l ntly required a11 c* under the 8fore- mamtieaed &et te pay T e ~au# franchise ta%. In the ll(kt

Wo have arefully reviewed the twe yini@W in qwah and reaffirm our heldiq ia Opinion V-299. 0 inion O-(792, d l former in0o#w a6 it ir in ten lict with V-299 f ie rJmtdrtrati0~; *2 WA. Paul H. Brown, P&se 2 (V-629)

hereby expressly everruled. Evliantly the writer of O-6792 over- loeked the keldirq in Ct of Palertlne v. Misreuri ?acUic Lisaa Hw- pita1 Ass’n., 99 S.W. (U 311. 3

Ce-qmative ha apW~la l r l +ined under Sec. 2A d Art. 13@t, VLS., are %a&4 tnt! OAU d purely public charity.’ Hame th e y o re axqmpt frm th e p byraeat l f frmcbim tuoe. OpUon 04792. d l fermor a&&&cl- tratien, iadbr as it 18 in cenfllct w&b Opialm V-299, ia l ver ruladr W VG/amm/fCP

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