Case Information

*1 r .-, OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN

Xonorablr’ ?. L. Cpuaty Audi%or Chandlrr

Ibontagur CounOr

rmwJ$U8, T8xn 8

Oplnlon No. O-)80) RII Can Starburg Sohool Dlrtrlot trz'thr oitp af Bowlr and %hr tariour prr- D8ar alrr

W8 ar8’ 19+l, ill whioh JOU r8QU88t ‘~pinlon Of On tha fE0t8 88t OUtt th8r#Ln @I f~llow&z-

918a88 giV8 Q8 8 qu88tloo. fJIIIr81 f88r8 agO built lakr in the 8tonsbu and tha land that thrJr took.

W68'tax8d On a bond 18VJr tha al yterr ago*

mittad rrrlour

011 th8 8id8 Oi thi

if thi Stonrburg SO

Cltif of Bowl* mu

th88. 0lUb hOU888

th888 olub hOUlr8.

ROaonbl8 1. L, C&lld18r, P8(r 2 8it88 18r8td, thW8 8rrsOll&t

ormp tU0 hOU888 8U4 th8 6088 8J&WOXl~t8l~ @VP flftrrn hunbrrd do1 or8 I eaoh.” We 88801~8 th8t the oitr ot Bowir in votlag the bond8 E8Ut~Oll8& .h8$ 8Omp1ird With th8 8trtUtOry ?8Qllir8- fl8Bt Of OWltill& 8 8p80;8l tand iOr thr PO~Wlt Of th8 illt8r886 Olld 8fIlkill& fUnd On 8dd bOnd8. oilr 8180 888Ua8 the.6 thi8~lltb~~tOl r(ltenUa drritrd from thr Oamp rite8 i8 paid i8ItO raid 8pOOirl iond.

w8 brit8+8 thaw oan b8 no qU88tiOll but thab propirtj of thr lak8 own.& th8 oity of EWwlr to&other with th8 Oth8? prOp.rty 8UrtOUIldisy 8808 i8 8Xtipt from t8xatlon bl thr 8ohool dirtriot in whioh it I8 looakd. s@0tiOll 9 Ot &tiOh n, Oft the COn8tittItiQQ., Of< Tlp,8 rWId8 88 tollow8: 1~ ,_

"'Eb8 property of OOUXLti~l, 0itb8 and tOWll8, OWnOd .!iBd bald OIdJr iOr pub110 PUrPO888, 8Uoh a8 pub110 building8 and th@ 8it88~thWO- for. llra rnginar rnb thr.furnltarr thrrror, 8nQ all proprrty n8.4, or lateadrd for asDin- gUi8hiM flr88& pub110 grOWId and other

ruprrtl dWOt8d 8201Urir81~ t0 th8 U88 mid g 8Ii8tit of jaubllo rho11 b8 8x8m 6 tron fOCO8d 8818 irom taxation, pro? dad, noth- ing hsrrln rhall prrrrnt thr rnioro8umt o?

than WndOr8 lirn m8ohanie~r or bUlldW'8 li0ll, othar lfml llOVUilti~.*

A&iOl@ Of th8 ROY1884 Citii 8t8tUti8 Of TlX- 88 r88d8, inp8rt, a8 fOllOW81

"Tb8 followl~ rope&y 8hd1 -8XeQt $0.W tl troPr t8X8tiOYA, s

a+++

“4. Publlo proprrtt.- AU property, whoth- l? r881 Or p8S8OlL81, brlonging 8XO1U8iV81y t0 thi8 atOte, Or alI7 pOl,it%Oal 8UbdiViriOn th8r8- Of, Or th8 Unitrd 8tatr8, * + .1

f!l Ordrr tOr PrOpIrtf t0 be 8X8ELpt it 18 JiOO8888r~ that thr ram8 Ell8t b8 pub110 PrOpartt 88 60 OWUrr8hip Wlb It i8 W.11 88ttl@(l P\llt 8180 b8 U88d ior pub110 PUfPOS88. that proprrty owned br 8 oity for a rrronoir lekr i8 68X rx8mpt. CITY OP ABILk??B 1. STATI!, 11) 9-W. (26)

\

XOnOrObl8 I. L, Qh8ndl8r, PO68 1

631 8n4 Ol?K O? DALUS v. STATB, 28 8.W. (2d) 937.

.W8 b8110rr thlr qur8tioa I8 oontrollrd by th8 0888 Of STAT2 v. CITY OF HOUSTON, 140 8.W. (2d) 277, th8 Cal- tO8tOXb cOr?rt Oiril App8818, Wit Of ROr lFrfU88d br thr Supram Court. In that 0888 o8rtnln property puraharrd th8 0itif of Hourton with fund8 darlTad from 8818 of ItO8dW8y8 60 TlWnifl& B88j.n %nd8" MI bring NIltld 60 pri- 1BdiVidU818 for r88ldrntIr1 pu~po888. The OOUrt hrld rot. 011 Of thr prOp8rtr InoludIng the pOrtlOB 80,#88d 60X 8x- Wpt end UtShd 88 fOllOW8t

"16 I8 QOt OOBt@Bd8d the6 th8 oi6f did BO6 hota th8 OuthOrity buy th8 aBt:X'r trSot Out of the rprolal fund, veu though Only 8 pOrtiOn of 6h8 traot ~88 to ba urrd for Opening Nnviga- tlon Boulcit8rd. A8 owner proprrty rrrquratly not only 00118068 for th* value of t&r proprrtr &otuall~ takrn for roaawav pUrpO8a8, but 8180 for dsmagrr to,hIr r8malnlng property 80 that It mm ~011 oonrtItutr 8 battrr bargab for a City o 8Oquirr ^[811] of SreOt, then mrrrly portfton thrrsof, Ond par daIM&08 60 the OWa8F On b8UnO8. UUl8t ba taken, th8rrforr. that th8 City puroh888d Oh8 traot her8 Inrolvcid In Ordrl? $0 prO8WV8 th8 'RO8dW8t8 to %lr&l& &8in m&l'. Thhr of thr trIsl.oourt holding thnt th8 property 18 BOt taxObl8 18 OlOarly 8U8- trlnrblr If thr proprrtf wa8 nob merely pub110 18 0180 bald for a pub110 purporr. proparty Thr f8ot that thr property w88 rentrd to prl- rat8 porlon8, 8Bd Wa8 thrrrforr 01088d tOth8 publAo, do88 not ne0r88aril~ drtrl'ainr 8uOh proparty I8 not hrld for 8 pub110 pUIVO88.

Certnlnly thr rtipulatrd raotr had totho oon- 0lurXon t&t 80 much of'the proprrty 88 -8 not bought to b8 drrotcld dlrrotly tothr opeeing of th8 &til8T8rd W88 bought pUTJbO8. Of OOB- 88l%t&43 th8 '8OedW8y8 t0 ntrtliq &81n mZld8’.

If property war bought nnd I8 bring held to 8uOh fund, how it be 881d prrranr ~88 not bought, an4 not bring hold iOr a pub-

110 purporr? Olrarlg thr faot that thr City I8 ranting thr proprrty to print8 prrsonr~pond~ intrrval it8 8818 OannOt oh8438 brforr oharnotrr th8 oity(8 In6sr.86 In thr proper- *4 Ronornbl8 X. L. Chandler, P8gr 4 +*a

t,*

*+ c.*,

Vhr trio1 oourt’8 olrarly right if-tha property oonstItutr0 8 part 0r thr”mge olrf fund rnd it 8a8m8 018ar to u8 the6 ruoh 86fpUiOt~d 18 801 iQ OB, da88 fENt8 prOp@rt, rupport 8 fine 23g by thr t&l oaurt to ‘i’hi8 brhng 8014 iOr taX@l, bla 0: t't"e OBdthU8 Orr406, Will W8 80, QOr 08p- Qrithrr tatablr 088wn8 round. oourt 80 diV8r- . hd.

ft i8 our opinion Shot thr proprrtf own04 t&r UIid8r th8 faOt8 pr88WIt8d $8 l X8Qp6 -0~ OitY Or Ihi ad trlorfm taxrtIoa. The clubhouses themselves, however, being prl.vatsly owned, are subject to taxation. to tha property lea884 by th8 0it, 60 bidi+- h8 ldualr wo 0411 your rttrntlon to ArtiOlr Of the R1r1r.d Civil Statut@r, whloh ma&a, in part, fOiiOW8t

Vroprrty hale unerr 8 18888 a term of thrrr taarr or aor@, or h8ld.uadrr 8 oontrmat for the pUr0h888 thW80?, brlon((lng to thI8 Ellista, or thst 18 rxrmpt by 18W from t8xOtiOQ In hand8 Of owner thereor, rho11 ‘br Of thr poEron 80 holding th8 the proparty OOn81d8r8d t.O~tiOQ, Of pUrpO8.8 for 811 the aafna, rZO@pt 88 OthrrWi88 8p6Of811, proridrd br 18W + + * .* thararoro, sdvlrrd if thr of or YOU 8m,

BOWi8 b88 1888$d BQ) pX'Op.rt, mrntlonrd t0 8 pri- for a trrn thrar yarrr some raid TOt8 h~.ditidUOl Indlrldual would rrqulrrd to pay trxrr bored on the valur 0r hi8 lrrrrhol4 lntrrrr~ In tha property. tYX8t that thr forr&oing will bs 8uffi0S.80 Il. in thir IPBttW.

t0 Odd88 YOU

Your8 very truly ATTOl-WJY GENNRAL 01 TlK4S BOtnw m

WE

ATTOmEY GENERAL 0~ TmAS