opinf.on
Ho. 04.800
Res conatructim of Art. 8, see. la,
Cmetltation of Texan,aa to who
ie entitled.
to tile?:ty
exclnptlon
there~ providedfor.
We acknowledgereceiptof j&r requestiOr an opinionfran this
departmenton the queetlonaa to who le allowedhmeetead exemptian
on ta;r
paymentaaooordingtothe hcwstea& exemption law.
Your reque&etaCee the following:
"Thequeetlonla whethera baoheloror sin&e
peraonwhohaeneve~beenmarrLsd,wouldbeexapt
the same am amarrledcaa. TW...memwe.have In
queeiion olnlme ex:ePption fti the rermk that he
naintati ahme. Bie motherlime althhtiabat
ehe claim exmptlon in another aematr.*
On A-t 26, 1933,the people‘~ff‘TeZbe'a&~tiid'8ebtion'l-a,
&tioti 8 of'theConetitntiQnof'Texae,~whi&'pro~ti& thiit
threethouiaad
dollam of tA& seeeeeedtaxablevalueof all reeldenoe haneeteads;
ti now
defined by law,shallbe exemptfras tfuatlqnfor all Statepurposes.TWa
~Seotlonie self-anaotiag.
Aa will be noted,Seotlonl-a,drt,lole8, lImItithe exemption
to
reeldenoehmeeteadaaa now definedby law. Ileltker t2te
Constitution-nor
the statatoryLawsdifferentiate betweenortiefinerealdenoeorbueineea
hameetaade, held thata familymay o$in..
but Oar oourW have universally
either. Bmt Article8, ~Seotlonla, limitsthe exmptlon to re8ideWe1..
haaeswad8.
In the oaaepzeaented,the son,belngasingl.eman,is~p?W
faalenot a oonatituentof a family.
Mrs. WlllleO*Ieal,Pege 2 (0-1800)
We do not my, however,f&ata ain@.emm mot be a oomtituent
ofafamilyandolakahcmeetead. ~Thefezm"famlly*haanotbeendefined
by the etatuteand thereirraoeet rule for detelain~jast whatietiant
by tbattarr. But la the came of Booo vs. Wean, 50 Tax. 483, Aesoclate
JuetloeBomer said;
‘We dednoe frm fhe authoritiee the following
generalmlm tedetQmlnewhen the relatlanofa
faaIly,se oantmplatedbg-thelaw,exlatsl
"1. It la one of a roolalatatue,
notofnera
oontiraet.
*2. lagalor roral obllgatlonm the hea to
mpport the other members.
'3. Correspomdln# etateof dependmoeon the
part of the othermembers for thie support,*
Inapplyingthe abovegeneralEuleetieremumet, of oourae,be
to the aupportbytbehead of the family. Onme Y.
aotnaloontribntlon
26 S.W.26‘ck7.
Butmeleter,
Yourrequeetetatesthat ~iaman~s mother,wholime wlthhti,
OWM land InanotheroountyofthtiStateaudthatshe lo olaaimclrrgthat
lendaeahraestead. It la well nettledthat a famllq in no ome Ia en-
titledtomore t&anonekmerrtead,andltisnotpemltted thatdlfferent
oomtitnanteof the mamefmlly may h&e separate hQerteada. Crowder~8.
&lon IatlonalBank (Cc& of App.) 261s.~. 375.
We are not fmdiehedwith faotati 66 Whetheror not the elenenta
for the aasertlun
neoeeeery of the homesteadby a singleman am presentin
thlaoaee.
We are, therefore,
of the opinionthatpropertyin questionIE
notentitled~to
ahcmesteadexaptlon from taxation.
Trustingthst~the
forego- fnllyanewereyour inquiry,weare
Youravery tmly
APPRovmm53 12, 1940
/e/ Gerald0. Mann A!WDMEY -0FTEYAs
ATXDREY tIamaALw TBXAS
By /a/,Blohard
H. Cooke
RRc:B:
tiw &PPROVBD RiohardH. aocke
OPnmX cm Aeslatant
By /e/BUB
ohallmaa