24,
OFFICE OF THE All-ORNEY GENERAL OF TEXAS
AUSTIN
Honorablr Hoa*t L. MOlrn
county Attorarl
Mmlrr Count7
Ehorlrr, Tuar /A
Dear Sir1
aaaary JO,
1940, rrhloh road8
the ainrral and
at when rroh
rrtoll, but ham an
an thrrr thousand
that thir trzpqrr lltrr
of land elrlmla& suoh a#
and t&t itr homartrad ohar-
not in lrrrur. Thrrr 18 ma0
upon 8aid traot whleh i8
andrr 011 and gar lraar, Ta r lo m r ea mo n
or other t&a owner (who own8 both alarrrl
and surfaor rrtstsr) rrntlrrrd the ruriaaa
matr in thr traot rrpsrrtql~ and r0narrra
245
gonorabla Horer L. Yoee, page 2
tha rInera1 Intareet *hIoh ha owned br-
lon&ng to this traot separately or along
with alneral Iat~rrata balonging to othar
traota than this hoaeateaa parorl. &oh
taxpafrr indata that ha 18 antltled to
the. lx a a p tlo n
aroreeaia frcia th a l88q 88r a
ralaa of tha mineral lntareat and iurfaor
aatsta in thr traot, thou both wara not
randarea end aea~errd toðer but In aap-
arate rendltlona. Tha oombInaa ralua of
both IS less than three thousand dOllare.”
You also Indicate In your brle,f that thr land
In question is an urban hoasotead, and that there la no
oontrorerey concerning Its balng a hoaoetaad by reason
O$ Its ass for the purposes of a home.
The Texas Constitution, Saction 51, Artlola
mVf, daflnea a hoaeetead as tollor:a:
Vha honestead, not in a tom cr city,
shall conelet of not more then two hundred
sores of len:, vihlch mey be in ona or more
paroela, rlth the Iaprovomenta thereon; the
hc?aaetred in a olty, town or village, shall
oonelst 0r lot, or lots, not to axcqqa In
value five thoueand dollars, at the tise of
their designation as the hosestead, without
rrrarancr to the relaa of any laprorenente
tharaon; provided, that thr eama shall br
aaad for the purposes of a horns, or as a
place to uerolaa the celling or buslnaes
oi the head of a famlly; prowldad also, that
nny temporery renting or the honastaad shall
not change tha oharaoter of the aaae, when
no other hoaeeteed has boon aCqUlr8d.'
Seotlon la, Article VIII, of the Texas Conetl-
tatlon, saoptad August 26, 1933, prorldaa In part as
r0im8 :
Vhrqq Thousand Dollars (3j,OCO.O0)
of the leereerd taxable value of all reel-
danoq homaatqads 88 IlOWdafinad by l&u
shall ba exempt iron all taxation for all
State purpoeea; . . . . .II
.
246
8onorebla HolDor L. Yams, 9~88 3
The tam “ree1d~no8 homeetaada* has ao-
qairra a wall aqfinqameaning In our law, es dle-
tInguIahIng tha urban hooeateatl; tha homeateaa ohar-
lotarletloa of whloh era aoqulred by reason of Ita
aeq for tha purposes of a home, frcie the arban home-
stead whloh aoqalree Its honaetead ltatua froa Its
uea as a place to lxeroIea tha calling or baaIneaa
or the head of a family, the latter being known as
a ~bualneae holraatead~. Proa tha faata ltetra In
Tour lattar, lt Is lpperant that thr land In question
is the taxpa~er’e home8taaa because of Its ass for the
purpoaer of a horns of the family, end It Is our opinion
that tha mera produotlon of gas from eafa tract woala
not deprive it of its statue as a W?aIdenOI homestead*
and convert it Into a RbusInees homeetsad.*
It Is will eattlad ln this stats that thq
homestead Intercat In the reeIdanoa homestead of the
family extends to the sIasrala In place, 1ncludInng
uie oil and gee, as well as the aurfaca aatate, ana
tha lxeoutlon of an oil end gas lt-.aaa does not drprlte
the mlnerala rrteinad by the Rraator of thaIr homestead
charaatm. !Wine 18. ;dille (C. C. A. 19 3) 67 F. (26)
840; Crlseom vs. Anderson (Sap. Ct. 1535 3 79 F. W. (26)
619; Cats8 vs. Groan (T. C. A. 1938) 114 6. S. (2d) 592;
Gulf Froduetlon Co. vs. Contlnsntal Oil Co. (Sup. Ct.
1939) 132 s. c;. (26) 553. In Dane vs. XIlla, eupra,
which hem been favorably cited by Texas courts, it was
bald th4t tha hoa6atead cheraotcr c0ntia0a with respect
to the poseIbllIty of reverter, as well as th4 r6served
royalty, aftrr an 011 and Ema lease was rxeautad coterlug
tha homeetaad.
The exanptlon oontainra in Seotlon la, Article
VIII, or the Constitution, to the extent of the epecIfIed
taxable valua, Is ebeolu:e and Is as broad as tha rseIaence
hoaeet~ed Itself, es now defined by lsw, which under the
decided oaeae includes the feinrrale in place as well as
the eur fea latet~.
6 It la the feet that the property
oonetltutae a residence homestead, rather than say tar-
tlculer fora! of rendition which lntl~lee the homestoad
claimant to mch uemptlon. It was rulrd by tiA8 arpart-
neat In conference opinion Xo. 2925, datad Daly 12, 1933,
addreeeed to Eicnorebla Gao. R. Sheppard, appearIn@ in
Vol. 65, pees 262, that tuticlr VIII, Seotlon la, Is
Honorable Boaor i.. Uoea , wer 4
aalf-•x+utIng! end In a lrttar o9InIor1 detrd June 6,
1935, la 3r ~ea ea to lionorabl~ Carry Lagott, lettar book
TOI. 364, paer 790, it wea ruled that if property Is
w foot a reeldonoa hoaaataad, it la exrapt from all
eteta taxation, whathrr rrndrrrd or oarandarad.
It Is our opinion that a taxpafar la entltlad
to tha oonatItntIonal lxasptlon prorldrd In fitior
7111, Seotloa le. of tha Taxes ConetItutIon, on a tract
of ‘land whloh Is in fact hla reeIdenor hoaeataad, upon
thr ooeblxea or ageraeatr valor of toth tha mIneral and
eurfaaa eatatae in such traot, to the extent of 53,000.00
of the eeeeeeed taxable ral~e of the whola, although they
my have been renderad reparately.
Yoare very truly
ATTCRKEY
GiTiFAL OF T,ZAS
BY
AasIstf2nt
h--b
ATTORNXY
GENERAL
OF TEXAS