OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
@ROVER SLLLCRS
*l-ro”naY OMCIAL
Honorable Joe Earnest
county Attorney
Mitchell County
Colorado City, Texas
Dear Slrr Opinion No. O-7275
Re:
rgetown, Texas,
ticsin the city l
it by Deed of
lty and their
*All the buildin@, libraries, landr,
apparatua,and other property of the
Southwestern University owned and held
honora~bleJoe sarhest, Page 2
by it at the tine Its charter was granted,
ea well as such property thereafter ec-
quired b;.it, is exempted fron any kind
of ta::so long ;is such property is used
for the support aridendowsumt of said
university.'
'Although these lot8 are and have be,;:rr
vacant
and unlaproved cvmy since lS87, they tre clain;cd
to be a part of the e;ldow;neht
of Southwestern Uni-
versity, and exempt from taxation under the charter
granted by the Legislature to Southwest:>rnIJ:llver-
sit7 In 1875.
eirfew months ago your depertamt in an opinion
addressed to tne County Attmney of baa Zaba C;wty
held that 200 acres of land owned by aaid college
in said county is subject to taxation and that suit
aould be brwght thereon to collect the ;t;iteand
County taxes.
Your l>st opiiilonmda ;ijrei'ci-G,;;c*
ts trie
former opinion of Jum 15, 1916, nor to the clierter
grcnted by thi legislature tc si!uthwestern";iiver-
sity in 1675, HIIICI;
ex.e;;pted
from tcxation *the
buildings, libraries, lam, Epparatus zr:dother
property shall be exm;t frocusay kid of tax so
long 88 used for the aup;:ortor endoment of the
University'.
*It will be observed that your last opinion
on thf-San Saba Couuty question is spp;rmtly in
direct conflict with the former opinion of June
15, 1916. 1 thereiore submit the following
question fgr y73urdetermination1
"Are the town lots in Colorado City, above
mentioned comeyed to &outhwestern Univor-
sity in 1887, cxevpt from tcxation by virtue
of the exenption provision in the charter
of SouthwesternUniversity, above cuotsd?e
l~Qu’4 aOS
nt
tlr unitoreity
i
be drtemlncd by