Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN

iionorable Arnold iv. FXinklin

county Attorney

Ataaooea County

Jourdantou, Texar Opl.nlon LO.

Deer iiar:

R0: Whetha

iOr til0 0pi~iOA Of bssed 011 the follow- and Aooepted Llaeonl of the County hold8 the title to the seoond 6tOry building sltua ted

of said building is the two last m+GtiOned organ- ton Lodge Xo. 283 Is a seoret organization performed, the members being carefully noome rolely derived mmbbsrship fees i is fnoorporated by virtue of the iuUole8

of Incorporation of the Grand Lodge of Texas Ancient Free aAd Aooepted ~csons, puraufmt to charter granted it 011 the 5th day of CeceiLbcz, 3.900, under the 2rovlsione of Cheptcr * 11, Title 21, iievisad Civil Ytatutee Texas, 1895, em emended, ar,d the purpose clause of Crand LoQs ie *for oharitablc and beneVOlent purposea, &tnd to oeinwnti bcmla of j

Honorable Arnold W. Franklin, page

good fallowrhlp and brotherly love among It8 member8 and ad- h8reAtSJ, Md to prectic8 tke ert of Anoient Free and Aooepted ::aeoAry ae has been done from tiraa iIW8mOriIil.” Among the purpoeee of the Pleeeanton Lodge are a8etlAgs for Maeonio ritutil8 et regular iAt8rVObJ aAd OUt Of the fCiS derived frorrl the mernberahip and Initiation fees, part remein~ with i~leaeanton Lodge and the balance $088 to the Grand Lodge above referred to. The horn lodge has no e~~ployeer end outelde of the money expended by Grand Lodge for oalar- lea of employees, 611 money reoeioed by them derived from all 8ouroea go88 to publio oharity and to help neady Indlv- iduale.

'Tha oonveyanoe of the property IA yuestton to the :.;aeoAlo Lodge la In part ae r0uow0;

mm;&{ w &N n lq&'u p&sl;Ts, That I, Iaaao K. Cooper, 8urvIvIng partner of the later firm 0r Cooper & Bra, and the heir of de- oeaeed &state of the county of Ataeooea, State 3!8xea, for and IA OOneIderOtiOA of ten dol- lars to me pald by 0. D. Gllliland, 7J. M., J. 3. Fuller, S. #i., and J. R. cook, J. Ti. of PleasaAtoA Lodge No. 283 of Free and Aoospted Xaeone of tho County of AtaaoO8&, Sate of Teres, the receipt whereof Is hereby aoicnowledged, have sold oonveyed, and by thee8 preeents do eell, oonvey and dellvur unto the said J. D. GIllIlaAd, J. S. Fuller and J..R. Cook and their suooeeiore in offioa, the right and pririhvge to b*lIld and hold a second story or room on the rook house in whloh I AOW sell goode, being DA lot h'o.

thirty three (33) In the town of.~ rleasanton County and state aforesaid. Also the right of way to raid eeoond~btory. Beginning at the Bouth &eat oorner of aald house and runnine &ePtIiIght feet eAd then north fifty feet the entire length or the house and theA Bi&ht ieat to the North iiaet corner of said house end then with the walls of the houee to the baglru&&"

Thehabendua olause in the oonveyanoe Is similar to that cOAtaiAed in a I;eneral warranty deed.

l3y the proviaionr of the oonveyanoe above referred to, tni: title to the property iA Cg2eOtiOA, that Is the seoond or up-r story of the building. is OWAed eroluelvely by Pleaaanton Lode8 ho. 283.

Jionorable Arnold if. Franklin, pa@;@ 3

Artiole VIII, ;Seotion 2, Of the COiietitution, provides that the Le~ialature my, by ceneral lews,exempt rr0b3 taxation all biiildih@ uoad exclueively and owned bx iuetitutioue of ,,unly public charity.

Pursuant thereto, the iagialature 7150, Seat&on 7, which is 88 followa: enaoted Article *;ublic charitiear - All bd.ldiii@ iieloi;&fig to institution8 of purely public charity, tog,sther with the lande belonging to and ocoupicrd by sruoh not leased or otherwise uaed with a lnatltutlona view to profit, unlem auoh rents and proflte and all monoye ond oredito are approgiated by auoh such inatituLi0ne institutions solely to auotalr ahd for the bonefit Of t&e Sick E%d disabled ::erobers and their iatiliea end the burial of the or for t,he m8intananoe of persons whsn un- to provide for themaalvss, whether suoh ebla persona are MeLlbara of euoh imtitutiorla or not. An institution of purely publio charity under thie, article la one whioh dlapehaes its aid to its mmbura and others in aiokneea or distress, or at death, without regard to poverty or riches of the reoipiont, also when the tunda, property and aeaets of suoh inetitutfonla are plaoed and bound by its lawa to relieve aid ahd adrniniater in any way t0 the relief Of ite f&?lnbera When in want, aiokheaa end diBtr856, and provide homes for it8 helpless and dependent ineinbara and to educate and inaintaln tho orphans of ito deceased ne:r,bors or other p8r~~oha.~

Generally apeakin&, property owned ahd used aacluaively by fraternal aeaooiationa is exempt frown taxation:

(1) ;:here tho iostitution :aak;ss 110 ka3.n or profit;

(2) iJher8 it aoooapliahea ends wholly belisvo- lent; aIid

(3) Jhere aom gratuity from tile imtitution tends to prevent the bemtited pe;raona from beoo;iline, a burden on 2tie ;itate or 8ociety at larse.

I Arnold iv. Franklin, pace

iionorable In order to determine the question under consideration, it mat be decided whether tile Xaaonio Lode8 that owna the building le an institution of purely pub110 cliarity within the intent of the Constitution and etatute heretolore *mentioned, exempting property frog3 taxation. Xhether the ;.;aaonic LodCe ie 8 "purely charltoble within the intent of the institutionw law involves a question of feat.

1x1 view Of the faOti3 pr8Mnted in your lirtter p8rtain- ing to the queetion oonsidered herein, it la our opinion that b:asonic Lodge is a purely oharltable institution within the of the law regarding the exemption of property from tax- ifltent ation. Therefore, it ia our opinion thet the building owned by the Xasonio Lodge rtferred to in your letter is elempt from taxation.

Iu oorineotlon with your question we have oarefully oon- sidered'the case8 of L:orrie vs. Liaaona, 5 S. il. 519~ City of tioueton va. Scottlah Zite isenevolont Association, 230 3. ;i:. 978; I..l3aonio ??tVaple Aaaociati~n 78. Amarillo Independent Yohool Dia- triot, 14 S. ;;. (2) 126; 3, :*. 0. t. Lodge ve. City of Youeton, 44 3. W. (26) various other oa8es, which we do not deem neoaeaary to oite. 38 do not believe thet these oases answer yOUr jueetion because OS the different faot situations i~~volved.

In the City of ifouston vs. Soottiah kits oaee, it wna agreed that the work done waa only partly charitable. In th8 other oabtta there h'ere many fact situations eiitirelp dlf'forent from th8 faote presented in your inquiry.

Xa above statad, in view of oxmtitutional provi- sion and statute sxenptln~ projmrty owned and used exolueively by e purely charitable ina&itution taxetlon, it ia our opinion that the building owned and uaed by the Pleasatton Lodge No. 283 of Free and Aooeptsd :,:aeona of Ataeooea county la not subjeot to taxation.

Yours very truly, Ardell Williama Aaafatant r