Untitled Texas Attorney General Opinion

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