OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVERSELLERS
ATTORNEY GCNLRAL
Honorable John C, Blanch1
County Auditor
Vlc torla Countr
Via torla, Texas
Dear Slrr Opinion lo. O-6197
propeoty o? the War Q,egt-
ment OS ‘the United States.~:are
net taxable for state, county,
(x‘aI& bchaol
: prpoees.
Quoted here below ie a b rt.‘of.~$our letter aubmlttlng
to this offioe your request for’.(tn’opQlon on the above-captioned
subjeot: ..I
/ . .. .
%cca HeighWQ h ,houa rdpervatlon, ac-
COmXUOdat~g 252 fanaias, *-lcoateb jmd is part 0r
the Aloe Army Air FIel&~ oapaistlng of 166 Ci,vlllans
and a6 enlistad Ben. Th pas rentals of the above
units are aocoixldipg. to s 9arJ basin, male and 81x0
of apaEhent.a; t&d.rdp,fi3.,, per month rent.
of %he #!&e land rests In the name
the purpose, being a
aiJitaay reservation. The grounds and buildings
am maintained by the Post EngIneore attached to
Al& Army Air Field, vlth direct supervision of the
Commanding Cifflcer at Aloe Field. The total acreage
comprialng A&cm Army Air Field Is 1073.41 acrea.
:
“Hoi;-the question Is, that, this land came out
of and vas part of the Aloe CommonSchool Dlstriat of
Victoria County, assessing and oolleotlng taxem at the
rate of .30# per hundred dollar valuation, for naln-
tenance and operation of this CommonSchool District.
Therefore, at present there are some 40 grammar grade
pupils vithin this Yucca Heights Rseervatloa seeking
grade school education,
856
HonorableJohn C. BLanohl,page 2
"I vould apprmoiataan oplnlonas moon am
pommtbleon th:m rzmtter,vhethmr or not ths buLld-
ingm and g~oundmof Yumoa Hmlghtm Re8eZVatlOn, arm
y~$e for School,State and Countypurposea.
Our statutes 8mmpt proport ovnmd w the Unltmd Stmtem
Oovernm8ntfrom taxationin th8 Sollovinglanguages
"APtio1m7l50. scxeqtion ?rom Tmxatian.
"Ssotloa4. Pub110 Property. Al1 P-P.*,
vhethmr rmal or pmrmonml,bmlongingmxolumivel~
to the Dnltmd States,providedthmt muoh exonlpt1on
frpl!t!x+Ipn mp?ll not lnoludo- an7
_ ~nalproperty
6ubjmat to taxation unaer any reaeralrtmtut?ap-
pllaablothmrmto.'
The abovequot8d provimIonLb Artiolo7l50 of Vmrnonlm
AnnotatedCivil Statute8am amendedby thm Aotm of 1943, Portj-
eighth Lmgimlature,page 472, ohaptsr 316, meotion1. The lmv
vam amended ?n thlm manner Ln order to aooept on behalf of the
State of Tmxam oertaln motm of the Vnltmd States Congress pmr-
raittfngthe tmxmtlonof real eatate ovned br Smdmralaganolmm
nmnmd and mpeolfimdln the oongrommlonmlaotm.
Hovmvmr, Congremm ham not pamsmd any legImlatIonpro-
vidlng for or pex%sLttIng the taxationof real eatate and ia~~rote-
q mntm thmlrmon
ovnmd by thm War Dmparttmmnt and uamd far a mflitmry
p UP p 05.We must,thermsoro,
l advlee you that th8 building8and
ground8 of Yuooa limlghtm Remmrvation,am desorlbedin your letter,
lr8 not taxmblmfor mchool,mtate and countypulpomamb
.. Yours *em truly,
3FC/JCP