130
OFFICE OF THE A-ITORNEY GENERAL OF TEXAS
AUSTIN
HonorabXe mnin H. Brown, Jr.
Crlelml Ziatriat Attorney
l%rt Worth, Texae
Dear Sir:
m taxatlolL
requr8t for an .
n-es ,xQmptlon
srrltl of Texa6
lanrl Saholarehip
ty by Ceotg;s Ewg;gr, Ex-
r”ba 8~emea aa buyer-
for the Btm1-4 of Regents,
the earn*), on Deeember 81,
vl8ea that thie deed wa8 not plaard of
RIIyou asked are aa toIlowtir
property In qwetion exempt taco tua-
2. i3ae the ComnLee~onere~ Court of Tarrant County
lmrful authority to exempt tliis property from taxa2loa Sor
th8 jreAP 1940 Ana fUtUPch JWIAP8?
Bs our opInlcn No. O-W61 we held thi@ 9repertj
20 bs exe& from taxation. A aopy of that opinion ie aWaOh-
9Q hereto.
Honorable *amin H. Wown, Jr., Page 2
Your requeot
atate that the iAnd vae a66866ed
for tuec by the Commi6610ner61 Court for the Jr8AP 19SQ
nne you besir by your question No. 1 to be aerbiea as to
whether ths property is exempt or not for that year, in
view of the faot that the deed vae not reoomlecluntil Juno
6, 1939. W6 fine it ufmeoarrar~ to anev6r that qurrtlon
broaure of the oa88 of State V. Stor611, et 61, 76 S. V.
(2a) 206 (vrlt refueea), It va6 held that when land revortoa
to thr State after the 6ale thereof bnd vaa then ared for
publlo purpoee6, that it va6 not rubjeot to relrure ma
6al6 to ratiafy a Judgment fo r l0hool taxer lrrlsd 1~ th6
lnterlm. This ca6e 16 oltee with approval in the 0606 of
Chlldr686 Oounty v. State, 92 8. U. t2a) 1011, by the 8UQ-
rem* Oourt of thfr State.
You are thtrrefon adrl86tl that the land in quer-
tlon 16 ex6mpt ir4m tuation not only for the rear 1940
ana ruture year6 but that the 6ame oannot b6 6eiz6a or 60le
for tuer due for the rear 19S9.
Tmstlng that the foregoing full7 amavers 74~
inquiry, VW APT
Your6 very truly
ATlWWEX (IEUEEAL OF TEXU
FTRST ASSISTANT
A'"TORNEY
2. L Y
G3C:hlEYfi~