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The Attorney General of Texas
February 1, 1982
MARK WHITE
Attorney Gineral
suorsnU Cowl BulldIng Honorable Mike Driscoll opinion NO. MU-436
P 0.80x12%9 Darris County Attorney
Austin. TX. 78711 1001 Preston. Suite 634 Re: Constitutionality of
51214752501
Rouston, Texas 77002 sec~tion 11.23(a) of the
Telex 91oa74.1367
lclecoplsl 512l4750266 Property Tax Code
Dear Mr. Driscoll:
I607 Maln St, sune 1400
tIalla8. TX. 75201
You have requested our opinion regarding the constitutionality of
2141142~
section 11.23(a) of the Property Tax Code. This provision states as
follows:
(a) Veterans' Organizations. The American
Legion. American Veterans of World War 11.
Veterans of Foreign Wars of the United States,
,220 oall& AW, wte 202 Disabled American Veterans. Jawish War Veterans.
HoUdlO”. TX. 77CO2 Catholic War Veterans, or the American G.I. Forum
7r- is entitled to an exemption from taxation of the
buildings (including the land that is reasonably
838Brosdwsy.Sulte
312 necessary for use of, access to. and ornamentation
-k.Tx. 70401 of the buildings) that are ouned and primarily
Mw147.522a used by that organization if the property is not
used to produce revenue or held for gain.
4309 N. Tmth Sults B
r4c*l*n. TX. 76501 Section 11.23(a) of the Property Tax Code thus seeks to exempt .fromad
512#824!%47 ~valorem tax the buildings ouned and used by veterans' organizations.
Property~m&y be exempted from ad,valorem taxation only if it is
200 MaIn Plus, suit* 400
lxampted by a constitutional provision or a statute adoated our-t
San Antonlo. TX. 78205
512lz25.4101 to Ai& VIII. section 2 of the Texas Constitution. River*
Garden Club v. City of Houston. 370 S;W.Zd 851 (Tex. 1963): See also
City of Beaumont v. Fertittc
2, 41.5S.W.2d 902 (Tex. 1967); fianta Rosa
Infirmary v. City of Sa,n Antonio. 259 S.W. 926 (Tex. & pl’n App.
1924); City of Houston V. SkottishRite'Benevolent i& n. l 230 S;W. 970
(Tex. 1921); Morris v. Lone Star Chapter No. 6. ALoyal Arch Masons. 5
S.W. 519. (Tcx. 18871.. The legislature is without power to add to the
list of properties entitled to exemption by lrticle~VII1. section 2 of
the Texas Constitution, and any attempt to do so is void.
Amarillo v. Amarillo Lodge No. 731. A.F. and A.M.. 480 S.W.2d 69
v Tex.
1972); Laander Independent School District v. Cedar Park Water Supply
m. 479 S.W.Zd 908 (Tex. 1972); City of Amarillo v. Love. 356
S.W.Zd 325 (Tex. Civ. App. - Amarillo 1962. Grit ref'd n.r.a.1;
lionorahle Hike Driscnll - 1'ap.r
? (MW-436)
Dickfson v. Woodmen of the World IAife Insurance Society, 280 S.W.Zd
31r’ (Tcx. Civ. App. - Snn Anrwiql 1'155.writ wf’d). I’rllpcrty not
exempt from taxation pursuant to a constitutional provision must he
taxed. Tex. Const. art. VII!. §I.
Article VIII. section 2 of the Texas Constitution provides In
pcrtincnt part:
...the legislature may, by general laws,
exempt from taxation public property used for
public purposes; actual places of religious
worship,... places of burial not held for,private
or corporate profit; solar or wind-powered energy
devices; all buildings used exclusively and~owned
by persons or associations of persons for school
purposes..., and institutions of purely public
charity; and all laws exempting property from
taxation other than the property mentioned in this
Section shall bc nullsand void. (Emphasis added).
Manifestly, there is no authorization in the constitutio? for the
legislature to exempt from ad valorem taxation real property merely
hccause it is owned and used nrimarilv hv veterans' owaniiations.
See State v. American Legion P&t No. %,*611 S.W.2d 720 (Tex. Civ.
APP. - El Paso 1981. no writ). We therefore conclude that section
11.23(a) of the Property Tax Code violates article VLII, sections 1
and 2 of the Texas Constitution. We do not consider whether~ real
property owned by a veterans' organization might he exempt under some
other valid provision.
XUMMARY
Section 11.23(a) of the Property Tax Code
exempting from ad valorem taxation real property
merely because it is owned and used primarily by
veterans' organizatmns is unconstitutional.
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY 111
Executive Assistant Attorney Genernl
Prepared by Jim Moellinger
Assistant Attorney General
- I
- . . Honorable-Mike Driscoll - Page 3~ W436)
.
4 APPROVED:
OPINION COMMITTEE
Susan L. Garrison. Chairman
Jon Bible
Maureen Bucek
Rick Gilpin
Jim Hoellfnger
Bruce Youngblood
i
p. 1500