Untitled Texas Attorney General Opinion ( 1957 )

Hon. Joe Tnnnell,CountyAttorney opinios r?o.w-110 Van Zandt County Canton,Texas Ret Whetherthe propertyacquiredand owned by the SabineRiver Authority for the purposeof constructing the Iron BridgeLake is exemptfrom Dear Mr. Tumell: taxation. And relatedquestions. Your letterrequestingour opinionIn referenceto the captioned matter,reads,in part, ae follows: -*TheTax Aseeeeor-Colleotok of Van Zandt Couuty,Texas hae prggded ~to.thla afioe the yllcu" qtleetloue .fora legal- .``. : "0). Is ~opertyaq~edand cwned bythe Sabine River Authorityfar the purposeof constructingwhat is calledthe IronBridge lake exempt fromtaxation? “(2). If the #o&y is pur&a~ed by such Authority after January1, 1957, irrthe voperty subjectto taxation. forthe vhole of 1957 or for only that portionof the year not cuned by the Authority? In ether words if the Sablne River Authorityaqulred a given traot of land on April 1, 1957, woulc~theprior cvner, the ouuer as of January1, 1957, beLiable to pay tame on said tract~forthe entireyear 1957 or for only the three monthswhich he mmed it?" The SablneRiver Authorityie a politicala&division of the State.,~vv.~TruetC~ s 190 S.W.2d48. .: ArticleVIII, Section2 of the Texas Constitutiongrantsto the bgielaturethe authorityto exemptfron~taxati.onpubUcpropertyueedfor publicpurposes. sotion 1 of Artlole n50, Vernon'sCivil Statutes,pro- vldeethrtallproperty,vbatherrealor pereoml, belongingexolueivelyto this State or any politiaaleubdivieionthereof'iaexempt from taxation. Seation9 of ArticleXI of the Texas Constitutionprovides that propertyde- votedexclusivelyto the we and benefitof the public shall.be exemptfrom taxation. As the SsblneRiver Authorityis a politicalsubdivisionof the Stateand the propertyis devotedto public uee, it is exempt from taxation. ado River A&&Q&V v. ~I?&&& Rank and Trust Cv . Hon. Joe I'mnelL,page 2 (WHlO) Art1cJ.e 7151, v.c.si,proYides,in +rt: "Allproperty&sllbelistedfortktian b&en Januaryland April 3&of eaohyew, vhenrequlred bytb acreesaor,vithreferenae to the quantityheld or aimed onthe firatday of Januaryiuthe year forvhiohthe property is rquired to be lieted or rendered...." Article7272, V.C.S. provides: .nAllrealandpereon.slpropnrtyheldor amed byanypereon inthia State shallbe liable for all State gnd County taxes due bythe ouner thereofincludingtax on real e&a&e, personal propertyand polltax;andthe TaxColleotorahall levyonanypersonalok realpropertyto be found in hie oountyto satisfyall deUnquent taxes,any lav to the contrarynotvithatandkrg: . . .a " -:..:By*&..k. .&a prO&ienfJ af ,ti&B &at& the .hfner- . ehip M-~operty+xMhe lat,````:Jawmyoze+stes perronalUsM.U.ty ontbe.partof.the:thenovner f0F.m.n forthe* yvar,andtIm asle thereofshortlyaf%emards dcsd'not~affeotthemle. '&BULQU& v. Stata (Civ.App.1, 3 S.K2d 559;U .wv.App.,, 37 S.W; 911; lfh&ze v. v Mstrict (Civ.App.), 208 S.W.574;Childreas 0. 9? S.w.2dloll;Craniill v. 8!d& "iv+ 8D.(error refu.eed];`` Co: v. S$& S.lMd.1035 (errcrref.). ; " : .' . ,. ;. ..I_ :Youaretherefore adkisedthsttheouner ofthe..~operty on &&FL& letie~liable for~thetares l&viedfor the-vhob of theyear. ~Ropertyaqniredand ovnedbytb@Sabl&Rivvr Authorit~+or thepurpose of aowtruaing Iron .BridgeLskeie exempt frowtaxatlon. The owner oftha propert~onJanuaryl&ia liablefm~the taxem le~dagainetthegmperty forthevhole year nottithstanaFngt&atthe prog+yvasaquLred bythe:SabineRlver _' : Hon. Joe Tunnell,page 3 (WW-ll0) Authority,a tax exemptpoliticalsubdivieion of tha State,on Api1 let of that year. Poure very truly, WILL WILSON AttorneyGeneral W. V. Geppert Assistant wvG:gs APPROVED: OPINIONCm H. Grady Chandler,Chairman Edwin P. Homer Fred Markenthin REVIEWEDFCRTEIEATTQRNEYGENERBL BY: Ge. P. Blackburn -