,,lW”-IN Il. ,t-lCXA.w
February 9, 1966
Hon. John B. Henderson, Jr. Opinion No. c-604
county Attorney
Hilam county Ret Whether the residence pro-
Cameron, Texas perty of the Cameron
Independent School MzYrict,
which is being used by the
school nuperlntendent, 1s
exempt from ad valorcm
taxation under the stated
Dear Mr. Henderson: facts.
You have requested an opinion of this office on the
following question:
“Is the residence propertiy owned by the schools
and being used by the Superintendent of Schools,
for his residence exempt from taxation by the
State of Texas, Milam County, the City of Cameron
and the Cameron Independent School Mstrlct?”
In connection with your request, you have stated thar
the trustees of the Cameron Independent School Mstrlct purchasccl
a certain residence In the City of Cameron on or about Sepkmbcr 1,
1965, to’be used as a teacherage and the Superintendent of the
Cameron Public Schools and his family are living in thl,s nome and
using it strictly for residence purposes , paying therefor a monthly
rent of $75.00.
Tezas Constitution, Art. VIII, Sec. 2, reads in p&-t
as follows: . the 1egLslature may, by general laws, exempt
from taxation ~i.&llc property used for public purposes.‘! Public
school houses, when used for educational purposes,conntltutcs
public property used for public purposes.
Article 7150, Vernon’s Civil Statutes, exempts public
school houses from taxation.
We are, therefore, called upon to decide whether a
residence owned by an independent school district, being used
-2922-
Hon. John B. Henderson, Jr. Page 2 Opinion No. c-604
as a private dwelling, Is exempt from taxation vel non In light
of the preceding constitutional and statutory authorities. We
hold that it is not exempt for the following reasons.
All property is subject to taxation, on equal and
uniform basis, for purpose of defraying governmental expense,
with exception only of such property as the Constitution
specifically exempts therefrom and ,such as the legislature shall,
under Constitutional restrictions, by explicit language declare
City of Wichita Falls v. Cooper, 170 S.W.2d 777
TzeEr ~~~?p~~p. 1943, error ref.). The legislature has no power
to exempt from taxation public property not used for public
purposes. (Wichita Falls case, supra). In Attorney General
Opinion No. b-2506 (194Of It was held that property not bel?g
used for public purposes,‘but on the contrary, being used by
private Individuals for residential and business purposes was
not exempt from taxation. Provisions for exemptlon from taxation
m Lumber Corporation v, Hardin Independent School District,
51 S.W. 2d 310 (Tex.Civ.App. 1961, error ref ., n.r.e.). Exemption:
from taxation are not favored and all doubts are resolved against
exemption. David Graham Hall Foundation v. Highland Park Inde- i
, 371 S.W.2d 762Civ.App. lgb3, error rt::
r,.Inc. v. Hurst-Euless Independent School
District, 341 S.W. 2d 467 (Tex.Clv.App. 1961, error ref. n.r.c.).
Exemptions are only favored in legislation upon the theory that the
concession 1s due as a quid pro quo for the performance of a service
essentially public. The authorities cited make no provision for
the exemption of a teacherage in contrast to a parsonage.
We do not believe It was the Intent of the framers of
the Constitution and of the legislature to exempt from taxation
all property belonging to public schools irrespective of the use’
to which It is put. The Imagination cannot envision all the absurd ’
results such authority might beget.
Since, under the stated facts, the residence is used for
private purposes, it does not fall within the exemptions listed
in the Constitution and the statutes. Absent the necessary element.
of “public use” property held by an independent school district
is taxable. In the Instant case, the residence property is not
-2933-
Hon. John B. Henderson, Jr. Pas 3 Opinion No. C-604
being used for a public purpose but as a mnt;te.r of mere personal
convenience. Such occupancy does not have any proper relation
to the conduct of the schools.
SUMMARY
The residence property of the Cameron Snde-
pendent School District, whjch is being used by,
the school superintendent and his family as a
private dwelling, paying monthly ,rent therefor,
is not exempt from taxation.
Yours very truly,
WAGGONER CARR
Attorney General of Texas
BY
Mario G Obledo
Assistant
MGO
: mc
APPROVED:
OPINIONCOMMITTEE
':I. V, Geppert, Chairman
Gordon Cass
?I. E:. Allen
Marietta Payne
Dean Arrlngton
IbPPRWEDFOR THE ATTORNEY
GENERAL
By: T. B ‘&lght
-2934-