Hon. Joe Tnnnell,CountyAttorney opinios r?o.w-110
Van Zandt County
Canton,Texas Ret Whetherthe propertyacquiredand
owned by the SabineRiver Authority
for the purposeof constructing
the Iron BridgeLake is exemptfrom
Dear Mr. Tumell: taxation. And relatedquestions.
Your letterrequestingour opinionIn referenceto the captioned
matter,reads,in part, ae follows:
-*TheTax Aseeeeor-Colleotok
of Van Zandt Couuty,Texas hae
prggded ~to.thla afioe the yllcu" qtleetloue
.fora legal- .~~.
:
"0). Is ~opertyaq~edand cwned bythe Sabine
River Authorityfar the purposeof constructingwhat is
calledthe IronBridge lake exempt fromtaxation?
“(2). If the #o&y is pur&a~ed by such Authority
after January1, 1957, irrthe voperty subjectto taxation.
forthe vhole of 1957 or for only that portionof the year
not cuned by the Authority? In ether words if the Sablne
River Authorityaqulred a given traot of land on April 1,
1957, woulc~theprior cvner, the ouuer as of January1, 1957,
beLiable to pay tame on said tract~forthe entireyear
1957 or for only the three monthswhich he mmed it?"
The SablneRiver Authorityie a politicala&division of the
State.,~vv.~TruetC~ s
190 S.W.2d48. .:
ArticleVIII, Section2 of the Texas Constitutiongrantsto the
bgielaturethe authorityto exemptfron~taxati.onpubUcpropertyueedfor
publicpurposes. sotion 1 of Artlole n50, Vernon'sCivil Statutes,pro-
vldeethrtallproperty,vbatherrealor pereoml, belongingexolueivelyto
this State or any politiaaleubdivieionthereof'iaexempt from taxation.
Seation9 of ArticleXI of the Texas Constitutionprovides that propertyde-
votedexclusivelyto the we and benefitof the public shall.be exemptfrom
taxation.
As the SsblneRiver Authorityis a politicalsubdivisionof the
Stateand the propertyis devotedto public uee, it is exempt from taxation.
ado River A&&Q&V v. ~I?&&& Rank and Trust Cv .
Hon. Joe I'mnelL,page 2 (WHlO)
Art1cJ.e
7151, v.c.si,proYides,in +rt:
"Allproperty&sllbelistedfortktian
b&en Januaryland April 3&of eaohyew,
vhenrequlred bytb acreesaor,vithreferenae
to the quantityheld or aimed onthe firatday
of Januaryiuthe year forvhiohthe property
is rquired to be lieted or rendered...."
Article7272, V.C.S. provides:
.nAllrealandpereon.slpropnrtyheldor
amed byanypereon inthia State shallbe liable
for all State gnd County taxes due bythe ouner
thereofincludingtax on real e&a&e, personal
propertyand polltax;andthe TaxColleotorahall
levyonanypersonalok realpropertyto be found
in hie oountyto satisfyall deUnquent taxes,any
lav to the contrarynotvithatandkrg: . . .a
" -:..:By*&..k. .&a prO&ienfJ af ,ti&B &at& the .hfner- .
ehip M-~operty+xMhe lat,~~~~:Jawmyoze+stes perronalUsM.U.ty
ontbe.partof.the:thenovner f0F.m.n forthe* yvar,andtIm asle
thereofshortlyaf%emards dcsd'not~affeotthemle. '&BULQU&
v. Stata (Civ.App.1, 3 S.K2d 559;U
.wv.App.,, 37 S.W; 911; lfh&ze v. v
Mstrict (Civ.App.), 208 S.W.574;Childreas 0.
9? S.w.2dloll;Craniill v. 8!d& "iv+
8D.(error refu.eed];~~ Co: v. S$&
S.lMd.1035 (errcrref.). ; " : .' .
,. ;. ..I_
:Youaretherefore adkisedthsttheouner ofthe..~operty
on &&FL& letie~liable for~thetares l&viedfor the-vhob of theyear.
~Ropertyaqniredand ovnedbytb@Sabl&Rivvr
Authorit~+or thepurpose of aowtruaing Iron
.BridgeLskeie exempt frowtaxatlon.
The owner oftha propert~onJanuaryl&ia
liablefm~the taxem le~dagainetthegmperty
forthevhole year nottithstanaFngt&atthe
prog+yvasaquLred bythe:SabineRlver
_' :
Hon. Joe Tunnell,page 3 (WW-ll0)
Authority,a tax exemptpoliticalsubdivieion
of tha State,on Api1 let of that year.
Poure very truly,
WILL WILSON
AttorneyGeneral
W. V. Geppert
Assistant
wvG:gs
APPROVED:
OPINIONCm
H. Grady Chandler,Chairman
Edwin P. Homer
Fred Markenthin
REVIEWEDFCRTEIEATTQRNEYGENERBL
BY:
Ge. P. Blackburn
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