OFFICE OF THE ATTCkNEY GENE-L OF TEXAS
AUSTIN
^.
Honorahlq Toa'A. crarener, fggs 8
The 47tb Legislature,Re#@m i8eesion,enaoted
Senate Bill 07, whioh was an ammdatory Act or mtiole 7347e of
Veruon's clvll statute8 or Texas whloh provides that inotnr-
mt@o oaourlng oertain notea and obllgationeare subjeot to
a taxfor the privilege of reoordlng same In the d6ed reoorda
of the oounty in whioh rtlohinstrumentlo presen$ed: The
exoepticuisfrom thb taxable provisions0r the Aot are stat&~
19 r0u0na:
"* = * nor oha& the prov:sionsoi this ae9-
tion apply to obllgatlono or lnotrumentseeoured
by lieno on oropa and farq or agrloulturalpro-
duets, cttto Zirsatook or farm implemnt6,
.
or on
abatraota Of $idgmat.*
lle'referyou to th6 definition of *fsinajn&ta0J.aand .'
UtensirP~ ia our opinion H6. O-3659, a oopy,M~~wlqah18 en9umed.
peghlnk the da~$initionthcu?eiaglveq irrapplloabloaad.pro =
We t&Ink, under the fiiotosubs&ted by you, that:$tgt.
cwidint that the mortgagee isren&a&& to ame extent, '3a
:
your Querrtlon
la apmolfloally
tiv*.