7
TEIEATI-ORWYGENERAL
OF TEXAS
aBHA.LlIc.NANN AUSTIN 11.
'I%XAS
Honorable Paul T. Halt
county Attorney
Austin, Texa8
Dear sir: oplnlon No.O-1037
Rel Whether per8onal property owned and
used by Austin School of Business and
Uxon-Clay CommeraI81 College is
exempted from taxation.
Ue are in receipt of your letter of June 23, 1939, wherein
you request our opinion as to whether or not typewriters, school furniture
and other personal preperty belongIng to and used by the Austin School of
Business and the Nixon-Clay Commercial College are exempted from taxation.
You advise that these schools are operated for profit.
Article 8, Section 2 of the Constitution of Texas, as
adopted In 1928,provides thatt
“The Legislature msy, by general laws, exempt
from taxation . . . . . ..a11 buildings used exaluelvely and
owned by persons or associations of persons for school
purposes, and the neceseuy furniture of all schools and
property used exclusively and reasonably necessary In
conducting any association engaged In promoting the rell-
gious, educational and physical development of boys,
” girls, young men, or young women, operating under a State
or National organization of like character; also the
endowment fUnds of such institutions of Learniffg and
religion not used with a view to profltj . . .
It will be noted that lt is not made mandatory by the above
Article 8, Section 2, for the Legislature to extend the exemption6 therein
mentioned, but it Is provided only th8t the Legislature may, by general
laws, extend certain exemptions. WC find no statute enacted since the
adoption of the &bove constitutional provision which purports to exempt
from taxation the character of property which you mention In the hands of
buslnesa colleges. Furthermore, It will be noted that such constitutional
provlelon does not authorize the exemption of personal property belonging
to persons or associations of persons for school purposes, but permits the
exemption only of “the necessary fWnlture of 811 schools and property
used exclusively and reasonably necessary in conducting any association
engaged In promoting the relIglous, educational and physical development
or beys , @iIs, young: men, or young women, operating under 8 State or
Han. Paul T. Rolt, Page 2 O-1037
r
Rational orgaklxatlon of like character; ” It thus becomes apparent
that the constitution does not authorize ihi Lglslature to exempt from
I taxation the property with which we are here concerned, and that the Leg-
islature has not by any statute attempted to so exempt such property. Our
answer to your question, therefore, is in the negative.
Yours very truly
ATTCRRRYWNRRALOFTRXAS
By B/ Olenn R. Lewis
Glenn R. Lewis
fMSiSt4Ult
GRLa 11 WC
Approved Opinion Committee By B/R.U.F. Chalrman