We are in reoeip

requ66tin.g our opinion am

lngs Peea excluaitely for

state and ooonty ad valor

boildiwga whioh are used

in part r0r rentals are

0 Con6titution pro- al laws, exempt from taxation lis ~Obaaritp. ing must be assd

e able to anmer your aeaond question In MaSOni %6@.6 hSOCiati8n 76. Am6rtllo fnde- pendent Sohool Dlstrlbt, 14 5.1. (W) lZ8; Ben. & Pro. Order of Elk6 ~8. HotmtOJl, 44 5.w. (Z4) 468; ~U6tOJl V6. Seottlsh 290 8.1. 978, 253 S.W. 551; and norrte V6. ait0 h&l. .466’ll., &&eonsi aupra, it wa@ held that if the lodge or ether inet%- tution engeged in an~,other aotitities than those of sbarftt, its buildlag would not be a cub jest of axampGis5 dthb Gh6 above c?on6titUGiQnal plWVi6105. *2 Honorable L. R. Thompson, lkbruary 17, 1939, Page 8

Dssorlption of ths buildingir~ab being owned by lodges and used for lodge purposes ls;.thereiore, not ma?- ticlent upon whiah to barn an opinion. The questioaA8 whether auoh bulldlngs are used exoluslvely and owned by t~mEltutions of pub110 charity. That question is on6 of

.

Yours very truly ATTORN'EYOE~RAL OFTXAS ?y h4Q

Olenn R. Lawir Aarl6taat