Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS . AUSTIN

GROVER SELLLRS A~~ORNCY GCIIZIIA,.

Honorable Bruoe Parkor

county Attorney

Gray county

Paapa, Texas

Dear Sir8 Oplalon No. O-6486

Het Ii the property owned by the pendant Sahool Distria the faat8 rubrlttiedt Your recpe8t an opinion of upon the captioned aubjeat nadm in part;

“In 1932, the city

atory bulldisq mituated

and doalgnatod a8 the Cl

J Hall la eltuatsd \

ding the taxes. There Is floor of thl8 bulldlng, OS the flrrt a floor of this l M cLean Independent School

is t&d by the 8ahool District offiolals, of the Tax Ameroor and Collector. flae is paid by the School District The araond floor of the City

Hall 10 rented to the A. 1. 8s A. M. Lodge and rent

for this space ir paid by this Lodge to the City of

MoLean.

Honorable Bruce p8go 2

“It is contended by aortain school offialals of that due to the MaLean Independent Sahool Dlstrlat, the fast that the City of McLean rents a portlon of the City Hall, it Is not Ming used purely publla i. purposes and consequently this property Is subjeat fo

tuation br the McLean Independent School Dirtriot.

Wether or not the City Hall under aonsldwatlon is subjeat to taxation bwauso portions thereof an rented involves the folloving aonstltutlanal and statutow pro- rlslonsr

Constitution, Art. 8, Sea. 1: ‘All property in this State, vhother Asia by natural persons or corporations, other than 8unlalpa1, shall be taxed in proportion to Its valuri which shall bs ascertained as MJ ba provided by lav.

Constitution, Art. 11, Soa. $3: “The property of aountles, cities and tovns, ovned and held only public purposes, . . . and all other property devoted exaluslvel~ to the use and benefit 05 the public shall be exempt from . . . taxation, . . .

Constitution, Art. 8, Sec. 21 ” . . . the legislature may, by general lava, exempt from potion publla property used for publla purposes; . . .

Art. 7150, R. C. S.:

%e following propbrtp shall be exempt frCp taxatlon, tovitr . l .

“All proportr, vhether real or personal, belonging exclusively to this State, or my polltloal subdlvlslm thereof. ”

r 373 .

liononblo Bruao page 3

The aourt ln the aaso of City of Abilens v. Stete, 113 8. U. (28) 631 (vrlt of error dismissed) after dIscussing the proper aonrtruction to M given the above constitutional and statutory provisions in order to hsve harmony among thcll, ruled as follovst

“Thorno aonsldmatlons lead us to the conaluslon that as to the pawn of tha Leglsl&ura, to exempt publla property frorr taxation, all suah grope&r should be ngarded as “used tar publla purposes vhen It Is owned and hold publia purposes, but not ovnod or held oxalusIvr1~ for such purposes; and thoro hss been no abandonwnt of such purposes.

The court In this aase has stated that property ls “ussd for public purposes” vhen it Is owned and hold as such and there ha been no abmdoxuont of such purposes; that it need not be held exclusively for such purposes. As long as the property has not been abandoned for publla purposes, ths same may be rented other purposes, as vas done In the caso of City of Abllane v. State, supre. This principle vas fully mcognlsed Ln the caso of City of Bammont v. State, 161 S.U. (28) 344. It utters not that part of the City Us11

Therefore, Is rented to a lodgs, or an Independent school dir of #clan trlct; this doss not change Its status of being used and held for publio purposes.

Ue trust the foregoing ansvers hour question. Yours very truly ATTORRBY OXMRRAL OF TEZAS Robert 0. Xoch Asslstaat ROKtA

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