377
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Iionorable A. A. Miller
County AttorneT
Newton county
Newton, Texas
' Dear Sir:
By yours lettsr o ou submit r0r the opin-
ion or this Departmnt the ther or not the Light
imd Watrr eystea belonging Newton Is exempt under
&tials 7150'Vernon"e Civil om ad valorem tares.
f Nowton ie only furnish-
a, and has not extended
wns or vlllegee.
oridee, In part, as follows:
and unlrora. All property
The Lagielaturs, in pureoance of the authority vested In
It by Article VIII, Section 2 (supra) enacted Article 7150 or tha
378
Honorable A. A. Mller, Fage 2
Revised Civil Statutes of 1925, which reads In part a8 followa:
*The following property shall be axe,@ from tar-
ation, to-w1t:
*. . . .
“4. Fublio proparty. All property, whether real or
pereonal, belonging exclusively to this State, or any
political rub-dlvlelon thereof, . . . .I
The town of Newton la a polltioal nub-division of the
State, and under th% above @itad Oonatitutlonal provisions and
Article 7150 R. C. S., all property, both real and persons1 be-
longing to it that Is used for pub110 DUSDOBOB 18 exempt iron
taxation. The only question to br deterninod i@ whether the
light and water syatoa or the town of Newton lr public propartg
mad ror a pub110 purpoea.
It Is our oplaion, that .tha li&ht and water ayatam of
the town of Newton lr public property used tar publio parporee
and therefore exempt from the payment o,i ad valorem taxee. Fo
baw our oplnlon upon the followl~ aathorlties.
A reservoir looated In Denton Ooi.nty, owned by the
City of Dallas and ueed by the City 80 rurnish water to It6 altl-
zens WINIheld to be tax exempt. City of Dallae Y. Statr, 28 SW
(2nd) 937 (writ nrua04).
Xn the ease ot City of Abllene vs. State, 113 SB (2nd)
631 (Writ dlsmiesed) the Eastlend Court of Oivil~ Appeals held
that oerteln property owned by the City of Abllene, which was
bou&ht by said city for the purpose of erecting a reservoir for
impounding w:tter for the use of the inhabitants of aaid city,
wee exempt from taxation. The coart quoted Article VIII, Section
2, of the Constitution, en well ae Article 7150, aupra. In holding
the property of thie munlolpal corporation to be tax exempt, the
boart spoke ae follower
“Counties,aities and towns are munialpal corporationa.
Oonat. 11. They are political
Article aubdlvlslona of the
State. Id. Gorporatlon of San Felipe Ije Austin Y. State of
Taxae, 111 Tax. 108, 229 S. V. 845. Property owned and held
by counties, citlea end towns le publio r,roperty, subjsat
379
honorable A. A. %iller, Pass 9.
to tzxation or exemption, aaeording to the condltlonr
or cirau54tanose presorl sd by the Constitution and
1~~3 of the Stats. That the prosarty in question is
pvblic property was determined in City of i;ellss v.
State, Ter. Clv. -