OFFICE OF THE ATTORNEY GENERAL OF TEXAS
. AUSTIN
GROVER SELLLRS
A~~ORNCY GCIIZIIA,.
Honorable Bruoe Parkor
county Attorney
Gray county
Paapa, Texas
Dear Sir8 Oplalon No. O-6486
Het Ii the property owned by the
pendant Sahool Distria
the faat8 rubrlttiedt
Your recpe8t for an opinion of
upon the captioned aubjeat nadm in part;
“In 1932, the city
atory bulldisq mituated
and doalgnatod a8 the Cl
J Hall la eltuatsd
\
ding the taxes. There Is
floor of thl8 bulldlng, a
OS the flrrt floor of this
Independent School
l M c Lea n
is t&d by the 8ahool District offiolals,
of the Tax Ameroor and Collector.
flae is paid by the School District
The araond floor of the City
Hall 10 rented to the A. 1. 8s A. M. Lodge and rent
for this space ir paid by this Lodge to the City of
MoLean.
Honorable Bruce Parker, p8go 2
“It is contended by aortain school offialals of
the MaLean Independent Sahool Dlstrlat, that due to
the fast that the City of McLean rents a portlon of
the City Hall, it Is not Ming used for purely publla
i. purposes and consequently this property Is subjeat fo
tuation br the McLean Independent School Dirtriot.
Wether or not the City Hall under aonsldwatlon
is subjeat to taxation bwauso portions thereof an rented
involves the folloving aonstltutlanal and statutow pro-
rlslonsr
Constitution, Art. 8, Sea. 1:
‘All property in this State, vhother Asia by
natural persons or corporations, other than 8unlalpa1,
shall be taxed in proportion to Its valuri which shall
bs ascertained as MJ ba provided by lav.
Constitution, Art. 11, Soa. $3:
“The property of aountles, cities and tovns, ovned
and held only for public purposes, . . . and all other
property devoted exaluslvel~ to the use and benefit 05
the public shall be exempt from . . . taxation, . . .
Constitution, Art. 8, Sec. 21
” . . . the legislature may, by general lava, exempt
from potion publla property used for publla purposes;
. . .
Art. 7150, R. C. S.:
%e following propbrtp shall be exempt frCp taxatlon,
tovitr . l .
“All proportr, vhether real or personal, belonging
exclusively to this State, or my polltloal subdlvlslm
thereof. ”
r
373
.
liononblo Bruao Parker, page 3
The aourt ln the aaso of City of Abilens v. Stete,
113 8. U. (28) 631 (vrlt of error dismissed) after dIscussing
the proper aonrtruction to M given the above constitutional
and statutory provisions in order to hsve harmony among thcll,
ruled as follovst
“Thorno aonsldmatlons lead us to the conaluslon
that as to the pawn of tha Leglsl&ura, to exempt
publla property frorr taxation, all suah grope&r should
be ngarded as “used tar publla purposes vhen It Is
owned and hold for publia purposes, but not ovnod or
held oxalusIvr1~ for such purposes; and thoro hss been
no abandonwnt of such purposes.
The court In this aase has stated that property ls
“ussd for public purposes” vhen it Is owned and hold as such
and there ha been no abmdoxuont of such purposes; that it
need not be held exclusively for such purposes. As long as
the property has not been abandoned for publla purposes, ths
same may be rented for other purposes, as vas done In the
caso of City of Abllane v. State, supre. This principle vas
fully mcognlsed Ln the caso of City of Bammont v. State,
161 S.U. (28) 344.
Therefore, It utters not that part of the City Us11
of #clan Is rented to a lodgs, or an Independent school dir
trlct; this doss not change Its status of being used and held
for publio purposes.
Ue trust the foregoing ansvers hour question.
Yours very truly
ATTORRBYOXMRRAL
OF TEZAS
Robert 0. Xoch
Asslstaat
ROKtA
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