GERALDC.IvlANN. A- i,. ‘FiaAb
Honorable George H; Sheppard Gpinion No. O-4189
Comptroller of Public Accounts Re: Liability of non-resident
Austin, Texas owner of mr6V1 prnpsrty
for ad valorem t6%66wbcre
6och property is used on fed-
eral area6 and reservation6
Dear Sir: in Texas
.We hve received y9ur request,for an opinion from thi6
department. ‘tie quote ffoom your request:
‘I am enclosi@g inquiry received fromth&.la;~
ternational Business Machines Corporation Gctibar 20
with rderenc~ to the Uabilfty of tbis company for ad
valorem+axes on proper* b&mging to th6 compar?y
F-L z66 fn tbc VariO”s &my .&St6 in tha Stqtc.X!f,
.
Atcached to your r9quest i6a latter froq.t&‘+r -6.
w personal property involved in this opikdoo from which we quote:
‘Inaccordance yvithyour spggeetion, oyr Man-
age; at San Adodo talked with J..ie~tenant+o@el Jaqrs
.E. Morrisette. at Fort Sam ~ZIouston, regarding locati+Is
of our cqdipment on F-e&4 areas and rec.ervatioas in
Texas. We feel quite certain that Fr equipment located
a6 ShOWa below is exempt from personal property+6x 66-
Se6Sm6qt, but wt6h t0 have yY#lr CorrfCr~tiOU Of this, if
po6sibla. by return mail.
. . . Us, War Department; Qu&ermacltar arp6
U.S. Wti Department, Nor.moyle CbarW,master
Depot,Motor TranapprtDivision, CampNor-
moyle
U. 6. War Department, Qw~4.+~mma~ter~
8th Corp.
Area Headqu6rtersw ForkSam Houston
U. 6;. War Department, Medical Corps, :Supply De-
pot,FortS6mHouetan
. U.S. War Department, San Antonio Arsekl So.
Flares Street
U.&War Department, Fort Sam Hous&
U.S. War Department, Air Corps, Duncan Field
%alla6:
IJd S. D&tmen$ Of AgfiCUltUra, 5brm Security
Admild6trrtio&~Admblb3tratiV6 BUi%ding..
Stats Fair of Texas
Farm ckedit &iUIhIi6~athI, Emergency Ciop
and Feed Luan Office, Federal Building and
Tere1 Apnax
North Amerkan Aviatbn Company - Roperty
owned by U. S. Federal Government
“El Pasoz
Aajutant Gamral Gfflce. Machbe Reords Unit.
Fort Bliss
‘Fort Worth:
Austin Company, Consolidated Bomber Plant -
Property owned by U. S. Federal Coverhmant
‘%orpw Christi:
nrbwn-8ellow64Zoldmbia. bMn Station. Naval
Air Station.’
~a~rrl~pers~lprapartylautadZnTans.
owned by a non-rerfdent. is taxable under the laws d this State provided
th6 sanm has obtained a taxable 6itu6.. Hall v6. Mller. 110 f&W.. 159, af-
f&mea in 115 S.W. 1168. We now c'busider the applicable rule6 + apply
to &turmb if the property has.acqtdred a tsxable sitru d&in the State
of TBS.
In tlm 468 of Waggoner v6. Wbab, 21 CA, 50 SAW. 153,
.the courtheld that cattIe, shipp6d into Texas from Oklahoma to bs fed
and fatten& in feed lob ha Tan6 and from there sent to out-of-state mar-
kets, were taxable in the count where t&y were f&d. The court said:
We are not fnclizted to hold that cattle in Texas.
while being fat&ted in the owners pens for the oMs%le mar-
kets. are too transient to ham a 6itu6 and be tucable here.
.* * + It is a local isdustry, and during the feeding aea6oa
the cattle.fromWhatevezsour& theymay~omc. become an
imporlaatp6rtoftlm~m6861 per6onal propcrtyoftbastate.
enjoytng alike the proteetidn of our laws and subject td tb6
commoa burden d taxatioi~”
In our opinionNo. O-3059we have compiled other ca6es with feference
to the taxability of livestock brought from another state inc0 Texas which
are gra6ed and fattened here. A copy of that opinion i6 enclosed. We
think the sanje general rules that are expressed therein could be appli-
cable to the fact6 presented by you.
Ina=,P+!%.r?b &&,F+RYe,.Gz!.
Ci.?%b~DS~~.vs* cnlfi.sG
(C&f of ‘civ~App.)..&S,W. 497, r8ver68d ‘&‘$$e.r. gqpjqi~i.iq~6’~~..&(2~)
292. Judge Hickman, speaking fo;. t&$$&.$ d @1%1 &pea+, .se+,
.*“C+cwmd .“qik?sm v?os s#e. +u+i~,,Joca-
-tion..a p.@Fe arheroithIng’is.~..GrccPe.Couqty ys..lQ$.g&,
126.Ga* q?4..54 g.E, J9!g.;
fl~~m~Qf.~FI~n.i6pdtraqt2?rq~.~ fi$
*i*. rt it.ve=, r~~~~..~~~ccentrg= of ~w.p+l,p+ob
-rty b om, +~vWl =.sw,taxatipp, For *.,ptai?;..
p-=(! ~.tucat?on..ttre.si~~f~~~~l~r~~r.ty..~pe~~
~PDS.~~. s+act=r. 7t $h= Y.F=.* y?g4 the pr0perfy.L
;P!e.”
Wh&e p&r66661propeky is’being conrtin~y mow&.i$
situs for localtaxation, i6 fixed by the domicile of the owner. City of
f;$ ~o$l~y+ S@WqgP Creyhonad *ea.; !23. Ten, $5.67 S,W.(Zd)
.
4$vqxy~~ghdiscu66ion of therecentcase dth6
Unitad~h6&~erwCoorfconc~mingthepoaerof~er~tetotax
pqr?onal prope,Fty~t)@~ borders,owned by a non-re6%dent, is found
in 123 A&R. 179. Auordhi< to the annotation of the case6 therein eu-
pre6sed th6 United States &preme’Court has, in its mart recent deci-
sfons~ geparilly re+iiiied the’power of a state to tar personal proper-
ty properly withtnits borders.
The facts which you have submitted to a6 do not frvPt6h u6
witha sufficient
tkctual b66i6upon which to determinewhetlq or no% the
propsrty &quired about has acquired a tarcable situ6 in Texas. 'Ilrdrefore,
we do not pa66 upon whether or not the property ha6 actually acquid’a
taxable situs within the State of Texas. However, we+b6,ve. @von.the rules
which are applicable and fr’om which you may be able to determine ‘that
fact.
.: It id’& established law tbat the state h+.no.tanf,ng power
vver Fe-z&r@!. arvs. such as army post6 or miltt?+6y.rese+vatiods. .where
a deed of cession to such area ha6 been made by a state to th6 Federal
Government for.any: of the enumerated purposes in Article 1, Section 8,
~Sub-sec+~)7 &l.SJZA.) of the United %6tu6. in which
of the