.
OFFICE OF THE, ATTORNEY GENERAL OF TEXAS
AUSTIN
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1
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Homor&ble.Qso..I?..
Sbemd
comphralle~of.PublioAooount()
AuatLn, Taxas
;(: I for the full’ Jmar’
dot the year ar-
ti ~2 the deed?
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I::. rqta, you request
i;;. questionoontained
:.v
in a letter a d Parks, Tar Asseeeor-.
colleoto~,~B.% * ,le$t+rreadingas
~P011~82~
1.. . J or a letter dated
o your Department,
,' rd to.property,that
nt until Au-at 0r
t6r says la part,.*Webare in
vetal pieoes of real estate,
aast five yeara,~tltle has been
bvernment. Thla .I8land
that a ukehaiedby'theIfarmSeourity Adah-
l&rat k"m on, for Cl.ienta.ln this County. There
has been no assessmentoarrledon our rolls
d&tilUlt these tr%Ott3, sines It was Corernment
owned property,and a8 suoh,was exemptfrom
taxatioli.
liosorabls
Geo. Ii.shappard,page 2
.%.r :,
'%ow in August bf 1969, 8oma oi'these prop-
ertierwere deededto the indiolduali.
cPleasoadvise it we are to aesessthese
Individualsioz the 1942 tax, if so, shouldessess-
nt be rot the rull year, or for tht.portion or
.faaraftor &eta or deed!'
Ws think ths question arksd by Mr. Parks is spaoifi-
sally ansuued by ths provisionsot Artiole.7161or vernoi~'s
AsnotatulOi+il Statutes,Tsadis&in part as rollsus:'
* . fr any propertyhas, by r~son oi any
s&al law, oontraot or Saot,, been utmpt of
has boon 01-d to be 02iqtea rroin taxation
ior any .phiodor limit or Use, and suoh
period of sxemptionshgll expirs betsasnJan-
uary 1, and Deosabei81 of asy year, rraidprop-
erty.s&aU..br assessedand listadfor taxes as
othqrpropsrty;but tha.taxesassssseda&ai.nst
said propertyshall be for osly the pro rata
of taxor for the portionof suoh year reniaining.*
‘phi8 proiisionof the statute is pl& and m-
biguous,,andis oldarlyapplioableto the situationpresented
in Mr.'Parks'platter.
.
..It
therarorefollowsthat taxes may only'be oolleoted
on the propertyowned,bythe United3tatssCorernment,but sold
to priratslndlrldualsdubsequentto January 1 from the dats or
the dsad tor.the,remai+g portionOS the year.
Yours tory truly
&lWfEYOI?3UEUL~OF TEXAS
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