Untitled Texas Attorney General Opinion

OFFICE OF THE A-WORNEY GENERAL OF TEXAS AUSTIN Honorable Dmn W, Jsokmon Dietriot Attorney ixouston, Tour Dear sir: Fe are in rroelpt of 19b2 in uhloh you reQuert an 8ubmittad raots: undorrtand 18 a Artiols VIXI, Seotion 2, of the Statr Conrtitu- tion provider that thr Legialatu2e by general law. luy exempt from taLatlon waotual plroer of religlow wornhip also WJ property owned by a ohuroh . . . for the rxedrr useaa l dwelling plaor of thm alnlatrP. ” ’-I gonorable Dan ‘U. Jaokaon, Pago 2 By thi8 authority the Lmglalrture enaoted utlolr 7150, the pertimnt Part OS Seotlon 1, or lti3tute this r x e m p tio n rrada an r011088: Wohoola and Churohoa. -- Publlo aohool _ houara and aotual plaoon OS rrligioua worship, also any pro erty ownrd by a ohuroh or by a atriotl~ ml Ll oua aooietr, for tha lxolualrr uae 88 a drrlllng plaoo ror thr:liniatera of auoh ohuroh or nligloua nooiety, the book8 and furniture thorda nnd the grounda attaohed to auoh bulldlnga naooarary ror the proper 000~pn0y, uae and enjoymono or the kmme, and whloh yields no nranue rhnterer to auoh ohuroh or r~llgioua aoolotr provided that auoh lxonption ea to the dmlling p i aoo tor tb miniatrra ahall not oxtend to mom oprtr than io roaaon- ably neooaaary ior a dW@lr ing pleoe and In x10 event more thnn one eora of land. . . .I It haa aluaya been the polioy or our Courta not to faror exemption8 al this type. All doubta we inat the lxu than md thr lnaotmenta J are giron w! ll not br la la r gbg edeon- but, on the oontrmfl, will bo ltrlotly Snntn Roaa Infirm T, OlCy Of SM Antonio App.) 259 S. 1. 92b~%nevolant and Protrotlri lk a ,Lo l Wo. 151 t8. Oitr oi Hourton, (Olr. Y. (247 9301 Howliau Belt an& Teminal Ry. CO, ~a. Clark (Mr. App.) 122 8. W. (2d) 356. In the oaao OS Trlnlt Methodist Xpiaoopal Ohuroh V. City of San Autonlo, i Olrr Apipp.)201 S. 1. 668, deoidrd before thm urntint oi ArUole VIII, m”SrOtion 2 or the Constitution a ndthn lxtenalon 0r a~ exemption ltatuk to laoludr the property Owned . -by ohurohea for miniaterag naidmoe by htioh 7507, i Honorable Dan 1. faakaon, Pago 3 1 t XLOWArti 7150, M a ladi$iOIi Of &%&Oh 7150b; : blr. Chief Juatloa Tlr aako& thr folloullrg statement t .. . . . .It la Well lettlrd b r loolloat lPthorltt that tho rmmptlon of ohurah property 4oer not lnoludr a notom ot ~r@ocu&o. St. Mark’8 ohuroh we Brunawiok 78 @a, W, 3 8.’ I!. 561; State tar Board of ~aaeaaorm, 52 La. Ann. 223, 26 South. 872; Third 0 . 800. v* 8prln&rlrld, ~7 bfaaa. 3 6, 18 N; N""f 8 -0pb OOwtF 78. Oraoe, 27 Jna 603' 4'N 4 761) Prsab~terlan Ohuroh var kw’orlohr, 50 i(l, Ann. 259, 31 Aa. Flop.2%; People ~8~ Tlrrt 0~. Ohuroh, ;;: ;l& 158, 83 N. E. 5 6y"v'9 Ohuroh ., u2 KF. &6, a, . Inthe laat oaae oltod it 18 @ala& ' ' a~Paraonagea are not ofonpt, although emoted on a portion of the ohurah lot whloh would otherwlu bo rurpt and ooouplod by tha rinlrtrt free 0) rant, if thr hapmgo of the uwptioa only lnoludra plaoer rotumllg mod for ro- ll&oua verahip, with oh0 4troaa4r at- tMh04 tharoto ud qtw.MaQ to thr hoar. of uorrhip. $ * The authorl- tier an this point IIO= to ba uaaalaoua.@ Whir -8 hold ~a&? a owxatitutlanal proviaion muoh brostir tihan Qhat \uab in tho Conatitutba of Toma, .$0X U0 KmtaoQ. 1aW examptr not 0 ‘plg0.r wed for~oligloua wo r r h ipbut,’ 9 a a .0!th c g r wMltQGh~--- de thereto and ua o dend l porkrrrot ti ,,$he hotuo OS wormhip, not uaaa rEBi .ea a a a Js lr o in oitlea or towaa uba not emoe&lu two aor* Lo the oouatq. __._~ ;’ Honorable Dan W. Jaokaon, Page 4 *The language of the Conatltution muat fix the exemptlona, no matter what the language of the atatuta may be, and uudrr Seotion 2 of Artlole 8 OS the Constitution appellant her not ahown ltaelr entitled to exemption for Its paraonage am being an ‘eotual plaoe of rellgloua worship’ or an llnatltution of puraly pub110 oharity’. The erldanoe railed to ahow that the par- sonage wa8 used for a plaor of rrllgloua worship, but aa a home for the pastor. It may be that it was a neoraaary appurtenanoe to the ohuroh, but the Conatltutlon doea not exempt anything attaohed or appurtenant i: to a ohuroh on the ground of negeaaity. Permitting the preaohrr to uae the building may have been very oharltable, though it appears that the use of thr houae paid a part of the ealar earned by or promlard to him, end oertaln t if was not in the interest of the pub110 that he ehould re- side in the paraonage,n The above quotation plaoea a reatrlotlon w the exemption statute whloh wa feel orrtaln ham ~~~~;fled only by expreaa provlalona of the I Artlole 7150b, providing the exemption of minlat~r~a realdenoe, ia ror ‘say property orned ~xolualvrly and in fee by 8 ohuroh for the lxoluaivo 11.a aa a dwelling plaoe for the minimtry of auoh ohuroh” and oannot be oonatrued aa to inoludr a home onned by e mlnlater. The faot that property might be uaed for religious or ldurational purpoaea would . got bring it within the maanlng of the exemption rtatutr. It muat be o?;irz u~;g~;;;~;:f”X~f”’ :. tie purpoee am provide of Della8 v. Coohran, (Olv. App.) I.66 9. ‘il. 32i Little Theetre of Della8 v, City of Dallae, (Civ. Appp.) 124 9. iY. (26) 863) Red v. Johneon, 53 Tour 285. \ Honorable Dan W. Jaokaon, Page 5 Am the expreaa wording of the exemption statute lnoludea a paraonage own0 within the atrio 7150 and 715Ob. Trusting thr foregoing fully anawera your inquiry, we are Your8 vary truly ATTOXNEY GiCNZRALOF TXXA.7 Xaltgr B. Pooh Aaalatant - -