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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Xon. C. K. Ford
County Attorney
San Saba County
3an Saba, Texas
Dear Sir1 Opinion S?o. O-7146
lb?: Is Southwestern Colle
Oeorgctovn liable
on lend owned by
in San Saba C
r letter of Harch 9,
requesting an We quote the
flrnt tvo pare
ts appear to be that Southvestern
some 200 acrea of land in tNe
a lcaseclth!.aland to private lndl-
vlduale from year to year for a sum of money,
vhlch eum of money it lo preeumed is ueed to
maintain said school. There are unpaid taxes
due on said land for the years from 1931 to
194,5lnclusive~ The Tax Collector would like
to collect thiq if the land ia taxable and
collectible.*
‘
Hon. C. K, Ford - Page 2
.
We think opinion No. 0-3083, a copy of which is
herewith ancloned, vrltten by this department and approved
on Februnry I&, 1941, ensvers the question of whether or
not the property you mentioned 1s subject to tax. You will
note that the opinion 1s based on the case of St. Edwards
College v. Morris, 17 3. W. 512. The facts OS tNe case
uere, briefly, a8 follows+
St. Edwards University was eituetod on a tract of
land contcslninga.pproxlmately 499 acres. About 160,acres
of the land was in cultivation. The farm products, cattle,
hogs etc. produced on the land Vere used by the College to
supply tables for the boardin% school. Ths court held that
the land upon which the bulldings were located end which
was wed exclusively for educational purposes was exempt from
taxation but that the,I.endbeing farmed was not exempt from
taxation. The facts concerning the Southvestern University
case are very elnller but, in fact, we think make even a
stronger cese. The lend in question la located in a different
county from that in which the college is located. Too, tiae
land IS being farmed out to 1ndlvidual.sand simply the pro-
Ce8d3 Prom the rental being peid on the land in used for
the upkeep of the college.
We are, therefore, of the opinion that the land
located ln San Seba County is subject to tax,
Article 7326, Vernon's Annotated Clvll Statutes, reai?s
a3 follovsr
"Whetieverany taxes on real ertate have b8COm8
delinquent, it shell be the duty OS the county~attorney,
upon the expiration of thirty days notice provided for
In the two preceding articles, or es soon thereafter
as twactical. to file suit in the name of the State of
Texas in the~lM.otrlctCourt of the county where puch
reel estate is situated. . . .'I(Underscoring ours)
You are advised therefore that it Is the nplnlon of this
department that a suit may be brought egaln6t the Southvestern
657;
fbn.C.K. Ford - Page 3
ljDiVW?slty
in the Dietrict Court of San Saba County ror the
colleotionof the taxea you mentioned.
Truetlng the above satisfactorilyannvere pour in-
quiry, ve are
f Yours vary truly
P
ATTORNEY GFSJTERAL
OF TEXAS
-,~ *
;: .j ,A *,
. ATTORNEYG3XiERALOFTEXAS W E. W. DeGeurin
.'~ Aeelsttrat