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
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