'advfi that it 1s your cheols are operated with tr In a oommunica- , wo requested further the Constitution or Toxae, laturo mar bf goneral Lowe, rrempt all bulldfiyr ur od l xolurlrrl~ a oi). l raoalrtionr of porronr ior d the nroerrsrJ Turniture or all y umd rxolwlrol~ and rmeronable uotlng an7 arroolatlon ongaged In promoting the religlour, eduoation, and phyrionl drrolopnunt of borr, girlm, young man or yaw

woaon, operating undrr a Stat0 or National Organization of llko ohmactor) also thr l donnont fund8 or ruoh lnrtltutionr of learning and rollgion not uaad with l riow to profiti . . a*

Honorable P,eul T. Halt, Page 8

ArtIole 7150, Rs~laed Civil Ststutea, prorldea that oertain property ahall be exempt from taxation. In 1931 seo- tion 1 of mid Artlolo 7150, 80 deiinlng exempt property, warn amended l o thet same now read8 in part aa tollowa:

*All public buildinga, public aoadsmlea and all endowment fund8 Of institutiOna OS learning and religion not used with a risw to profit, and when the aamo are lnveatrd in bond8 or mortgagea, and 011 auoh bulldlnga used rroluaIvaly and owned by psraona or aaaoofatlona of psraona for school pur- poses;”

Xrtlolr 8, SeotIon 1, of the Conatltution of Texas, provider that taxation ahall be equal and unltorm; and, ln Artlolr 8, Seation X2, of the Conatltutlon it la provided that all laws exenptlng property iromtaxatlon other than the pro- perty mentioned In raid Article end seotlon shell be null and void.

In ~rour letter of June 19, 1939, you advised thet the bulldlnga in question are not owned by the Austin School of Bualneaa and the Nixon-Clay Comuiarolal~Co~legs; nor are auoh buIldIIiga used eroluaivelp for school purposes. Under the plain pro~iafona or Artlola 8, seotion S, of the Conatitu- tlon, much building8 are therefore not exempt from taxation, nor would It be within thr provinoa of the Lrglalature to l xempt the same.

Turthermora, Artlole 7150, R~vlaed Clvll Statutes, quoted abovr, doom not attempt to rxtend the exemption to bulld- lnga used by auoh Inat$tutlona, unl~aa thr mame are used ex- olualvrl~ and owned by'peraona or aauoolatIcma of persona for Our &nswmr to your queationa la in the nega- school purpoaea. tive.

Yours very truly AT&Yxm~~~ APPROVlSD~Sl,l wRALDc.wu?(

ATTORRJ!XOENElU&

cllenn R. Law18 Aaaiatant APPROVSD Opinion Coamlttre

By B. loodall

Chairman