Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
Hon. oeotgm 8. no8Qe
Ooanty Attoraoy
Y8. Eeaa OoMty
Rlehmoa, Tmna
WherelQ yea srqla v&other UT aot.m.re
et BOBMbarg, Taxes
date4.
Qt~oas, 8Q4 88 above lrrliaatea, tern4 Oh. 8dloel La: born by 8he 8hareh 8ad 'Uhareh ooqt'e tibn.. The aahool Is .oot 8 riva8e 8oheol up1 lt, 8 ae8 .llmltul to O&ho- r
1100 a one, mm4 there are aao ohildren of non-Catho- f
lie faith ttea4ia(l,the m-1. Xn thlm aohoal the ohildraa noeire 6e8enl 4asatlonal tralnlng s 1 rllnr to that taa@t ia the l tata maintain@4 aohoola and in 66itioa thormto, they rea*iro religiow lnatructlon *2 Hon. Oeorge 0. Ream, page 2.
mnd al40 phyeloml development. The 8ohool la not a prlrote sohool, 06 above lndioatad, l d It ia not opemted for ?rorit. In one part of the sohool bulldIng, there ~111 be melntalnd a ahapol *~hlok nil1 bo trod rogalwly for rellgloum rornhlp by the ohlldnn in the sohool and the dhoroh oongrega- tlon and say other person ceslrlap to attend the rell,gloos servloem them."
Art1010 2, seotlon 2 of our State Conatltutlon per- nits the leglolatara by 2enenl laro to l xompf oertoio proper- tier from taxation. The leglslstare, in eoaiorrlty 4th its l uthorltr, l naote6 Artlole TlbO V.A.d.2. aa4 ue quote the ap- plloable portion thereof as follewor *The follewisg property ahall bm exempt frar
taxation, to-ritr 1. 2abooia and Oharohoa.-Pablie #&sol housea and l etaal places ef rellglous rorshl), also any pro- perty orrud by a l huroh or by a l trlotly nlI~loas l oalety, ior the l rola8Ire we as l &welling plaoo for the .dnIotsrs of suoh eharoh or religioocl moiety, the books 4b8a.mata~e uiorefn 0tia the grewi attaohed to ocroh .balUIngs nooessary Ser the prhper oooupuo~, sat+, uu¶ uhieh field8 M) ase al enjoyneat of the revenue wlutewer to oaoh ohruoh or roll~lour eoeiety; provldd that sash ezeaptioa as to the eelllng plaaa for the dnlsfero shall not extend to - wweW thmn 1s reasonably neoeesazy for a awe1 lag pl8oe end "r In ao event aore thon one l ora of land. All 9abllo oollyrr, 9ablId l saaadu, ana all endonent iaatls or 1uraIag and rdlglea not uned oi in8titationm ulth l TIU ti,9xWlt. sna when the mm8 are intaetwl la beads or mtiga@8, aDa all mash buildlng~ ti0ea xoluslvel~ ana ownd by 9enoas or l sooeLatlons oi peroons for ohool purapesesl . ...*
Clearly the property la qaeatioa 18 tax exwpt unlemr It ba deolded that the use ot the oha l for rrll#loaa exerelsea, la addition to P for the we of the eat re building noboo purposes, destroys the exam tlon. The bullding if ased exoludtely for either ptapoae mm P d bo tax xupt an4 we me not prepare6 to hold that the eoaourrence of the two exempt tha property lloble to taxation. use8 render8 It la, therefore, our opinion that the property *3 Hon. Oeorge 0. Wane, page 2.
ruoh 1~ the subjeot of your laqulry is tax exempt.
Yours very trnl7 hTTOl3mtv OrnIl. O? m roodror 2auardo *0m10taat