Case Information

*1 opinf.on Ho. 04.800 Res conatructim of Art. 8, see. la, Cmetltation of Texan, aa to who ie entitled. to tile?:ty exclnptlon there~ provided for.

We acknowledge receipt of j&r request iOr an opinion fran this department on the queetlon aa to who le allowed hmeetead exemptian on ta;r paymenta aooordingto the hcwstea& exemption law.

Your reque&etaCee the following: "The queetlon la whether a baohelor or sin&e peraonwhohaeneve~beenmarrLsd,wouldbe exapt the same am amarrledcaa. TW...memwe.have In queeiion olnlme ex:ePption fti the rermk that he naintati ahme. Bie mother lime althhtiabat ehe claim exmptlon in another aematr.* 26, 1933, the people‘~ff‘TeZbe'a&~tiid'8ebtion'l-a, On A-t &tioti 8 of'the ConetitntiQn of'Texae,~whi&'pro~ti& thiit three thouiaad dollam of tA& seeeeeed taxable value of all reeldenoe haneeteads; ti now defined by law, shall be exempt fras tfuatlqn for all State purposes. TWa ~Seotlon ie self-anaotiag.

Aa will be noted, Seotlon l-a, drt,lole 8, lImIti the exemption to reeldenoe hmeeteada aa now defined by law. Ileltker t2te Constitution-nor the statatory Laws differentiate between ortiefine realdenoe orbueineea hameetaade, but Oar oourW have universally held that a family may o$in.. either. Bmt Article 8, ~Seotlon la, limits the exmptlon to re8ideWe 1.. haaeswad8.

In the oaae pzeaented, the son,belngasingl.eman, is~p?W faale not a oonatituent of a family.

Mrs. Wlllle O*Ieal, Pege 2 (0-1800)

We do not my, however, f&at a ain@.e mm mot be a oomtituent ofafamilyandolakahcmeetead. ~The fezm"famlly*haanotbeen defined by the etatute and there irrao eet rule for detelain~jast whatietiant by tbattarr. But la the came of Booo vs. Wean, 50 Tax. 483, Aesoclate Juetloe Bomer said;

‘We dednoe frm fhe authoritiee the following the relatlanofa generalmlm tedetQmlnewhen oantmplatedbg-the law, exlatsl faaIly,se

"1. It la one of a roolalatatue, notofnera oontiraet.

*2. lagal or roral obllgatlonm the hea to mpport the other members.

'3. Correspomdln# etate of dependmoe on the part of the other members for thie support,*

Inapplying the above generalEulee tieremumet, of oourae,be aotnaloontribntlon to the aupportby tbehead of the family. Onme Y. Butmeleter, 26 S.W.26 ‘ck7.

Yourrequeetetates that ~iaman~s mother,who lime wlthhti, OWM land InanotheroountyofthtiState audthatshe lo olaaimclrrgthat lendaeahraestead. It la well nettled that a famllq in no ome Ia en- titled tomore t&an onekmerrtead,and ltisnotpemltted thatdlfferent oomtitnante of the mame fmlly may h&e separate hQerteada. Crowder ~8. &lon Iatlonal Bank (Cc& of App.) 261s.~. 375.

We are not fmdiehed with faota ti 66 Whether or not the elenenta neoeeeery for the aasertlun of the homestead by a single man am present in thla oaee.

We are, therefore, of the opinion that property in question IE notentitled~to ahcmestead exaptlon from taxation.

Trustingthst~the forego- fnllyanewere your inquiry,we are

Youra very tmly APPRovmm53 12, 1940

/e/ Gerald 0. Mann A!WDMEY -0FTEYAs ATXDREY tIamaALw TBXAS

By /a/ ,Blohard H. Cooke RRc:B: tiw &PPROVBD Riohard H. aocke

OPnmX cm Aeslatant By /e/BUB

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