OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN .
GROVERSELLERS
GLNEUAL
A,TORNEV
Po:loroblo CoorFe N. Shcppurd _
Coqtroller 4f r’
ubllo Acoounts o- (347 _
,lustJn, Texas
opinion doted Dece.%bor 29,
letter rr0s SiTAH. C1888, h
ror Siorris County, fron
rm on !.:ok;lnney . . . .
block huvln& church bulldinr:s upon it.
'CO chanfo in octuol us0 Of the cntlro half’
block as a ~p’looe ol” rel.l~lous :rwshlp by the Church
has ocourred. The doclslon to tox the lown Erew out
of tin aFree-mut betmen the 3hurch end ‘:r. Ccorp 5.
Cohen of !;oueton , entored into in Eebruury, 133, s
.
Iionoreblo C~ori;o I!. 3!%ppnrd, pa@ 2
aopy of nhlch Is aert attached. You will note
. thut thla 6Froer;nnt provided ths t Llr. .Zohen my
mi;c csrtoin poymmts. Ilo hs:s aotually !ade the
in?tlal. poymnt of .%70,OCG,GG, end four amual
paymnts thereafter of $75,OGC.Gir each, an sgcre-
p,ete of .~675,OOG.CG
*Our cltestlon thorarorn, is ussumlnf. thnt the
lawn Is a part of the property ect%lly used for
rolI(2Ious purposc8, Is It orsnpt 03% taxation?”
The attsohed CO:ltrrrot is ose prcntlne to 5ohon an
option to purohzoe the ontico half block for the price of
~l,E50.OOG, .$37C,GGG.00 hnvlnf bean ;ald upon exeoution of
the oofitreot, rnd roqulrinc tte poyzcmt of :75,CCG.G0 each
year Sor ao cxtuncsion Gf the cption for an addltlofial year.
The riGht or tha Ckuroh to c5zit imc its ~38 srid occupenoy
of thn property untjl the tlze of’ the oxocutioa of a deed
to Cohen Is yresorvod.
Yoor rcqucst eroludoe fron our consbicrc~ion any
cucstion of !~hethm the progorty Is a&mll.y used for religious
purposm, or vihother suah use haa been abandoned, OP rhether
tha property lnquirnd about I8 roosoanbly necessary for tho
USC cod eujoyxsnt of the bolsEce of the :Icli block es 8 place
of rcllelous worship. Therefore, tbia orlnioc shall In no
*ioy bo oonstrued us psosing on thsse mesfIcns,
Under Art lo13 BIff, Section 2 oi tt:: Texie Coz3titctlon,
sad Artiole 7150, .S;cction 1, ‘c’. 5., tho use 3n;l owierehip oi pro-
perty Control the q#?stion ot exuzption,~l non. Thl3 gu?opnrty
Is mncd by the First Fresbytorlsn Cimrch, and tte lettor of
.‘jE !:. Class re?uIres that 1+3 essix.0 for fho purposes of the
oglnion thet seic! land Is actually &trip used by tke Church
for rall~lous xorshlp. On t!lD bEl16 Of such e%uzqtIon, ue
cm ooncl.udc only thst tP.s property is exsz;t fron tzxetion.
TruStinF that the forapo?np fully enswors your in-