Untitled Texas Attorney General Opinion ( 1960 )

.:
TEEATTORNEY~ GENERAL
OF TEXAS
AUSTIN IX. TEXAS
W’ILL WIJ23ON
AX-I-O- OlsNERAL
September 19, 1960
Honorable Bruce Allen Opinion No. WW-939
County Attorney
Ellis County Re: Whether
^. property consisting
_. ".
Waxahachie, Texas 0s two lots, an osrice
building, furniture, fixtures,
and equipment belonging to the
Herald of Healing is exempt
Dear Mr. Allen: from State and County taxes.
We quote the following from your letter requesting our
opinionon the referenced subject:
"I have been informed that the charter
of Herald:of Healing was flled~in the
office,of the Secretary of State on
February,20, .1960,No.‘10883, and states
Itspurpose as follows:
"'The ~purpose.for which the operation
is formed is educational, charitable,
missionary and evangelical in.its under-
taking for the ~betterment of mankind.
,Wepropose,to.proclaim the Qospel.of
Jesus Christ to mankind and to seek to
convert those who have fallen in sin and
to acquire by lease or purchase or otherwise,
real-and/or ,personal property, for its use
in this work.'
"Thls~charter also states that the corpora-
tion 'hereby associate ourselves together
voluntarily for the purpose of forming a private
corporatlon,,not for profit, but for the pur-
pose of benevolence in educational, charitable
and missionary and evangelical work.'
"I smalso informed that this corporation
is placed on the exempt ledger .of the Secretary
of State. There:is no capital stock nor any
shares in this corporation.
"This corporation owns two lots In the City
of Waxahachie upon which Is located an office
building containing office furniture, fixtures
Honorable Bruce Allen, Page 2 Opinion No. WW-939
and equipment. It is my understanding
that this building was lused as an office
building by the late Reverend Jack Coe
before his death. It dontalned his
recording studio, private office, bedroom
and bath upstairs. Downstairs, were the
offices of the business manager, accountant,
secretaries, typists, receptionists, automatic
mailing machine, automatic addressographlng
machine, rest rooms and snack bar. I am also
informed that the Church, Dallas Revival
Center, is located at 2127 South Corinth
Road, Dallas, Texas.
"The Herald of Healing is claiming the
exemption under the provisions of Art. 7150
Vernon's Civil Statutes because it says 'the
Herald of Healing is a religious church
organized under the``religiousand non-profit
provisionsof the Texas Law and has been
approved by the Federal Government as a tax
exempt organization. All of the property
as owned by the Herald of Healing is located
ina building that has been used as office
purposes of the church and is now being used
as a storage place. It is not rented and is
non-revenue bearing..'
"Please advise if this property is subject
to State and County taxes."
It is our opinion that the described property is not
entitled to exemptionfrom State and County taxes.
Exemptions of property from taxation must be explicitly
provided by the Texas Constitution or by statutory provision
within Constitutional limits. Otherwise it is subject to
taxation under the mandate of Art. 8, Sec. 1 of the Constitu-
tion. See W. V. Geppert, A Discussion of Tax Exempt Property
in the State of Texas, Baylor Law Rev. Vol. XI, 133 (Spring,
1959).
Pursuant to the authority granted by Art. 8, Sec. 2 of
the Constitution, certain statutory exemptions were provided
religious societies by Art. 7150, sec. 1, R.C.S., as follows:
"The following property shall be exempt
from taxation, to wit:
. .
Honorable Bruce Allen, Page 3 ; Opinion No. WW-939
"1.' . . .actual places of religious
worship, also any property,owned by a
church or by a strictly r@lgious society,
for the exclusive use as a dwelling place
for the ministers of such!church or
religious society, the books and furniture
therein and the grounds attached to such
buildings necessary for the proper occupancy,
use and enjoyment of the same, and which
'yields no revenue whatever to.such church
or religious society; provided that such
exemption as to the dwelling place for the
ministers shall~not extend to more property
than is reasonably necessary for a dwelling
place and in no event more than one acre of
land."
Art. 7150b, R.C.S.-,providesas follows:
"There is hereby exempted from taxation
any property owned exclusively and in fee
~by a'church for the exclusive.use as a
dwelling place for the.ministry of such
church and which property yields no revenue
whatever to such church; provided that such
exemption shall not extend to more property
than is reasonably necessary for a dwelling
~place and in no event to more than one acre
of land. Acts 1931, 42nd Leg., p. 67, ch.
44 !41."
According to the facts stated in your letter, the
property under discussion is not used as an actual place of
religious worship., ~The church, in fact, is located in another
city. It is likewise apparent that the building certainly
is not exclusively used as a dwelling place for the ministry
of the church.
In Attorney General's Opinion No. MS-190 it was held
that a house and lot used for the printing and dissemination
of religious matters was not entitled to exemption from
taxation. That opinion quoted the following language from
City of San Antonio v. Yo Men's Christian Assn., 285 S.W.
844 (Tex.Civ.App. 1926, ezref.):
"The Constitution does not permit
the exemption for 'furthering religious
work,' but only to 'actual places of
religious worship.' . . ."
. .
Honorable Bruce Allen, Page 4 Opinion No. W-93
An application of the cited Constitutional provisions,
statutory language, and interpretations can lead only to
the result that the subject property is not exempt from
taxation.
SUMNARY
Property consisting of two lots and
an office building containing furniture,
fixtures> and ~equipment, belonging to the
Herald.of Healing, is not entitled to
exemption from State and County taxes.
Yours very truly,
WILL WILSON
: Attorney General of Texas
JRI:cm
APPROVED:
OPINION COMl4IT!CEE:
W. V;~Geppert, Chairman
Houghton'Brownlee ::
James Farris
Tom McFarling
Elmer McVey
REVIEWEBFORTHE ATTORNEY'NZNERAL
By: Leonard Passmore'