555
OFFICE OF THE ATTORNEY GENERAL. OF TEXAS
AUSTIN
Xi86 EVe1y-nL.l.nuoln Amhor
Cow&y Attorney
AXUMM County
Rookport, Texas
Dear W.88 Aroher:
cam8 under
from stats tax up to
We as8ume the follov%ng fmts in conneotion
vith your lnqulryt
556
~uea 8velp Uuaola Arahr, Page 2
(a) That th6 properties inrolvcrd fomer-
ly ooaatl.tuted naldeaee hameateula tq virtue
-of their bow owupled so auoh by qualified
iamlly unita.
(b) That aueh naideaao hameate6da for-
merly vere entitled to the exmptlaa from
atate tax&ha pr0dAed b7 se0tian l8 of hr-
tlole VIII of our 0oaatltutio.n.
(a) PhPt the propertIe &ore oantiawd
tobeoeel@ed6auabyvldolreravlao6re
the surYiving~ma6ber6 of thes.r fozuer ful-
;sz vho forurly vere the heads 0r their
.
In Y00da v* AlVeradO State Bsnk, 19 8.Y. (2d)
35, our SupremeCourt vu ooafroated vlth the queatlorr of
whether or not a haeatuad in vhioh 8 divorced father snd
tvom&orohildrmnhulllvedveuld aontbuetok auehaf-
tar the ohlldxwn had attalaed fiheir majority and merod
6v6y loavlng the fatbar the 0010 ooouptit of the property.
After a aoholarly reviev of tb, history of hamstew lo&-
ia&tloa aad of the prior oaae6 la th+l aad other juriad.la-
tlaa6, the oourt, speaklag through Chief Juatioe Curetoa,
add at rr. 36:
‘Ia riev of our ooaatltutloaal aud atat-
otoq pro~lalona ooaaenalag homestead rights,
ve have conaluded that h this atate tha hme-
stead is to bo regrrdud 00 an eatete areated
aot oaly for the pmteatloa of the f&y 60
a vhole, but tor the units of the fam.%lg, in-
aludiag those vho w.wviVe, aad 8mbraab.g the
head of the raiy at the tig, 0r ita d.laao-
lutioa, vbather the d%aaolatfan bsa been
brought about by death or br diaperaal, as
dfatbguiahed fmm a mem privilege aei?orded
the head of the ram%4 for the benefit of the
family 60 a vhole.*
S&it%l*r ia isots aad ideatia61 ia aetsluaien f8
the case of Daniel vr Cook, et al., 70 3.W. (2d) 1024 (Cir.
APP.).
557
Rlaa Brel~nUnoolnAr~&er, Page 3
Ctanaequently, jou ara ~OpeOtfUll~ advised
that._ tiae properties
_ uader
__ oonaIdentlon renaIn entitled
t0 WXeaX6SRptlOa prOVld0d by 8eOtlOa lo Of Artlole VIII
of our Oolutitutian despite the dlaaolutlosl by death of
the famIlIea of thopreaent oooupautaof the land.
Your letteralso oontdned an lnqulryvlth
reapeot to the travelling expea6ea of 0ffIoelr aoarey-
Ing patients to state hospitala. We feel t&t this in-
qw Ie amrend W our OpLrLm O-3671 8ad o-3264;
ooaaequeatly, ve are enoloalng oopIe0 of those opialoau
herevlth.
Tmatlag that the ,foregolag dle8uaaIoa aad tha
eaeloaed opInIona aatlafaotONl~ mover your laquIrIea,
ve are
Verc)rtruly your6
ATTORBBX QRRBRAL oPTmu
Untitled Texas Attorney General Opinion
Combined Opinion