OFFICE OF THE ATTORNEY GENERAL OF TEUS
AUSTIN
6-C.MMW
--
Eonorable Charles F. Theobald
County Attorney
Galveston,Texas
Dear Sir: spinion NO.C-35'9
Re: Constructionof Article
71X, Section 7, Revised
Sivll Statutes of Texes,
As.to what cbnztitutes
ownershI for purposes of
teletlon.
we are in receipt or your letter ,orWay 8.1941,
in whloh you request the opinion 0r this departmenton
the quetitionand.raot you eubmlt in your letter as follows:
wApglicqtionhes.been made to the County
Commlssloners*Court or this County to exempt
from taxation the property oi several~,.purely
public“&iirity 'lneti'tutlonswhich are purchas-
ing their properties,either by a vendor*s lien
retained by the grantor, or by Deed oi Trust
exeeutad, or derarred payments, or oontract ror
a,deed, . . .?
'.
Artlels 7150; Revised Civil Statutes, provide8 in
p&t as r0li0w8: ~
wThe following property shell be exempt
from taxation, to-wit:
"1; Public oharltlea. - All bu$ldin@ be-
lpnging td fnstftutionsor purely-9B+l*c@@arity,
together wlth the lands belonging tO and iY+Wupled
by such lnatltutlonsnot leased or otherwiseused
with a view to prorit.,unles:,auoh rents end prof-
its end all mcnegs and credits are appropriated
fionorable
Charles EI.Theobald, Eage 2
by eush instltutisnrsolely to sustain suoh ln-
at,itUtlOnr,
and for the benefit of the slsk and
disabled members and their families and the
burial of the ssme, or for the maintenance of
persons when unable to provide for themselves,
whether such persona are members of &UC??ln-
stltutlonsor not. An institutionof purely
public charity under this srtlcle 1s one which
dispenses its aid to its members and others in
sickness or distress, or at death, without re-
gard to poverty or riches of the recipient,also
when the funds, pro,rjerty
and aetets of siichln-
stitutionsare placed and bound by its laws to
relfeve, aid and administer In any wag to the
relief of its members when in want, slcknesa
end distress, and provide hozaeafor its help-
le,ssand dopondent members and to eduoate and
maintain the orphans or lta deoearred members
or other per8mm.*
In our Opinion Tlo.O-2268 thie departmentruled
that for tax purposes the vendee under a sales contract
was e~onslderedthe Wvner of the propertydespite the fact
that legal tltlo bad been retained by the vendor to aeoure
the psyment k&the “ptirohaee price. We further ruled that
if such property was belne used by the vendee es a home-
steed the same was exempt for tax purposes. A copy df said
opinion is enoloaed,?oryour information.
Wcbrllsvo ,tho,-me rule or law la appllaable
in th:,e0888.~ It 1s our opinion thatundrr the law the
lnatltut$onelo quertlon are oonsideredes the owner of
the propertytor tax gurpoees~. Therefore, if suoh lnsti-
tutlcns put their property to suah a use as to bring them
within the ex8!aptionetatod in Artlole 7150, Seotion 7,
supra, we belirve such property would be exempt from taxa-
tion,
we,trust that the roregolng ray answers gous
inquiry. :
Yours.vsry truly
ATTCR?CY GlTE2?AI.
OF TEXA;"
By s/ @lly Goldberg
Assistant
BY RWB Chairman