Case Information
*1 GERALDC.IvlANN. A- i,. ‘FiaAb
Honorable George H; Sheppard Gpinion No. O-4189 Comptroller of Public Accounts Re: Liability of non-resident owner of mr6V1 prnpsrty Austin, Texas for ad valorem t6%66 wbcre
6och property is used on fed- eral area6 and reservation6 Dear Sir: in Texas
.We hve received y9ur request,for an opinion from thi6 department. ‘tie quote ffoom your request:
‘I am enclosi@g inquiry received fromth&.la;~ ternational Business Machines Corporation Gctibar 20 with rderenc~ to the Uabilfty of tbis company for ad on proper* b&mging to th6 compar?y valorem+axes F-L z66 fn tbc VariO”s &my .&St6 in tha Stqtc.X!f, Atcached to your r9quest i6 a latter froq.t&‘+r -6.
w personal property involved in this opikdoo which we quote:
‘Inaccordance yvithyour spggeetion, oyr Man- age; at San Adodo Jaqrs talked with J..ie~tenant+o@el .E. Morrisette. at Fort Sam ~ZIouston, regarding locati+Is of our cqdipment on F-e&4 areas rec.ervatioas in Texas. We feel quite certain that Fr equipment located a6 ShOWa below is exempt from personal property +6x 66- Se6Sm6qt, but wt6h t0 have yY#lr CorrfCr~tiOU Of this, if po6sibla. by return mail.
. . . Us, War Department; Qu&ermacltar arp6 U.S. Wti Department, Nor.moyle CbarW,master Depot,Motor CampNor- TranapprtDivision, moyle U. 6. War Department, Qw~4.+~mma~ter~ 8th Corp. Area Headqu6rtersw ForkSam Houston U. 6;. War Department, Medical Corps, :Supply De- pot, FortS6mHouetan . U.S. War Department, San Antonio Arsekl So. Flares Street
U.&War Department, Fort Sam Hous& U.S. War Department, Air Corps, Duncan Field *2 %alla6:
IJd S. D&tmen$ Of AgfiCUltUra, 5brm Security Admild6trrtio&~Admblb3tratiV6 BUi%ding.. Stats Fair of Texas
Farm ckedit &iUIhIi6~athI, Emergency Ciop and Feed Luan Office, Federal Building and Tere1 Apnax North Amerkan Aviatbn Company - Roperty
owned by U. S. Federal Government “El Pasoz Gamral Gfflce. Machbe Reords Unit.
Aajutant Fort Bliss
‘Fort Worth:
Austin Company, Consolidated Bomber Plant - Property owned by U. S. Federal Coverhmant ‘%orpw Christi:
nrbwn-8ellow64Zoldmbia. bMn Station. Naval Air Station.’ ~a~rrl~pers~lprapartylautadZnTans.
owned by a non-rerfdent. is taxable under the laws d this State provided th6 sanm has obtained a taxable 6itu6.. Hall v6. Mller. 110 f&W.. 159, af- f&mea in 115 S.W. 1168. We now c'busider the applicable rule6 + apply to &turmb if the property has.acqtdred a tsxable sitru d&in the State of TBS. In tlm 468 of Waggoner v6. Wbab, 21 CA, 50 SAW. 153,
.the court held that cattIe, shipp6d into Texas from Oklahoma to bs fed in feed lob ha Tan6 there sent to out-of-state mar- and fatten& kets, were taxable in the count where t&y were f&d. The court said:
We are not fnclizted to hold that cattle in Texas. while being fat&ted in the owners pens for the oMs%le mar- kets. are too transient to ham 6itu6 and be tucable here.
.* * + It is a local isdustry, and during the feeding aea6oa the cattle.fromWhatevez sour& theymay~omc. become an imporlaatp6rtoftlm~m6861 per6onal propcrtyoftbastate. enjoytng alike the proteetidn of our laws and subject td tb6 commoa burden d taxatioi~”
In our opinion No. O-3059 we have compiled other ca6es with feference to the taxability of livestock brought from another state inc0 Texas which are gra6ed and fattened here. A copy of that opinion i6 enclosed. We think the sanje general rules that are expressed therein could be appli- cable to the fact6 presented by you.
Ina=, P+!%.r?b Ci.?%b~DS~~.vs* cnlfi.sG &&,F+RYe,.Gz!. (C&f of ‘civ~App.)..&S,W. 497, r8ver68d ‘&‘$$e.r. gqpjqi~i.iq~6’~~..&(2~) 292. Judge Hickman, speaking fo;. t&$$&.$ d @1%1 &pea+, .se+,
.*“C+cwmd .“qik?sm v?os s#e. +u+i~,,Joca- -tion..a p.@Fe arheroithIng’is.~..GrccPe.Couqty ys..lQ$.g&, 126.Ga* q?4..54 g.E, J9!g.;
fl~~m~Qf.~FI~n.i6pdtraqt2?rq~.~ fi$ *i*. rt it.ve=, r~~~~..~~~ccentrg= of ~w.p+l,p+ob -rty b om, +~vWl =.sw,taxatipp, For *.,ptai?;.. p-=(! ~.tucat?on..ttre.si~~f~~~~l~r~~r.ty..~pe~~ ~PDS.~~. s+act=r. 7t $h= Y.F=.* y?g4 the pr0perfy.L ;P!e.” Wh&e p&r66661 propeky is’being conrtin~y mow&.i$
situs for local taxation, i6 fixed by the domicile of the owner. City of f;$ ~o$l~y+ S@WqgP Creyhonad *ea.; !23. Ten, $5.67 S,W.(Zd)
4$vqxy~~ghdiscu66ion of the recentcase dth6
Unitad~h6&~erwCoorfconc~mingthepoaerof~er~tetotax pqr?onal prope,Fty~t)@~ borders, owned by a non-re6%dent, is found in 123 A&R. 179. Auordhi< to the annotation of the case6 therein eu- pre6sed th6 United States &preme’Court has, in its mart recent deci- sfons~ geparilly re+iiiied the’power of a state to tar personal proper- ty properly withtnits borders. The facts which you have submitted to a6 do not frvPt6h u6
with a sufficient tkctual b66i6 upon which to determine whetlq or no% the propsrty &quired about has acquired a tarcable situ6 in Texas. 'Ilrdrefore, we do not pa66 upon whether or not the property ha6 actually acquid’a taxable situs within the State of Texas. However, we+b6,ve. @von.the rules are applicable and fr’om which you may be able to determine ‘that fact. .: It id’& established law tbat the state h+.no.tanf,ng power
vver Fe-z&r@!. arvs. such as army post6 or miltt?+6y.rese+vatiods. .where a deed of cession to such area ha6 been made by state to th6 Federal Government for.any: of the enumerated purposes in Article 1, Section 8, of the <Constitution of the United %6tu6. in which &l.SJZA.) ~Sub-sec+~)7 deed of cession exclusive jurisdiction has been given to the Federal Gov- e-n+ Surplus Trading Company vs- Cook, 281 U.S. 647, 74 L.Ed. 1091. The case referred to held that blat&et6 bought by an individual, from a mil- .itary reservation and still located thereon on the date when property was ‘required to be rendered, according to the laws of the State of Arkansas, for t6.uation purposes, were not liable for an ad valorem tax under the hW6 including the taxing power, of tbat state because cession of all jurisdiction bad been given by the.slate to the Federal Government. The case also holds that the stat6 does have it6 usual taxtng Rower over personal property
3Ien. George H. Sheppard, pIIla 4 (o-4189)
aotoaPedbytheF~rrl~mmsnt~t~tsdonkPd~dbythe
Federal Gmvernxnent withia tbs 6trrte. th6 juri6diction of w&h h6 hot been ceded to the Federal Gove-at.
We, therefore. apecificallyazswer your request by ad- vising you that the property is taxable, under the ipplicable laws of the *te of Texas. *ovided the facts 6how th$t it ha6 acquired a taiable including the tax%ng poner, situs and provided that axclusive ~risdiction, omr th hut. upon which it i6 located, ha6 not been ceded to the Federal Govemat by the State of l'exae fn accordance with the kw6 applicabIe You are also advi6ed tbat ff the property ts located to deeds of Ce66hL bn military reservation or other ‘proper Federal area. the e*lurive over ha6 been ceded to tie United States Government, j&sdictlon laws of the State of Texas, then ,Ir compliance with U-k deed of cesdoa tba6tstaha6nopoae~or~~dic~ff~totax~r6~lpro~rtyl~ted
tb6xeoxL
.We trust that in thi6 amaoer we have fully an-red ymu WY.
Y.our6 very truly ATTORNEY GENERAL OF ‘kE.%AS By /a/ Harold McCrackeh Harold Mcc- Assis@at xih&~j/cm
‘En&
.APPROVED DEC 19.19+
/i/Grover Seller6 ,FIRST ASSISTANT Copnnittee ATTORNEYGENERAL
By /6/ BWB Ghairman.