Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN @ROVER SLLLCRS *l-ro”naY OMCIAL Honorable Joe Earnest county Attorney Mitchell County Colorado City, Texas Dear Slrr Opinion No. O-7275 Re: rgetown, Texas, ticsin the city l it by Deed of lty and their *All the buildin@, libraries, landr, apparatua,and other property of the Southwestern University owned and held honora~bleJoe sarhest, Page 2 by it at the tine Its charter was granted, ea well as such property thereafter ec- quired b;.it, is exempted fron any kind of ta::so long ;is such property is used for the support aridendowsumt of said university.' 'Although these lot8 are and have be,;:rr vacant and unlaproved cvmy since lS87, they tre clain;cd to be a part of the e;ldow;neht of Southwestern Uni- versity, and exempt from taxation under the charter granted by the Legislature to Southwest:>rnIJ:llver- sit7 In 1875. eirfew months ago your depertamt in an opinion addressed to tne County Attmney of baa Zaba C;wty held that 200 acres of land owned by aaid college in said county is subject to taxation and that suit aould be brwght thereon to collect the ;t;iteand County taxes. Your l>st opiiilonmda ;ijrei'ci-G,;;c* ts trie former opinion of Jum 15, 1916, nor to the clierter grcnted by thi legislature tc si!uthwestern";iiver- sity in 1675, HIIICI; ex.e;;pted from tcxation *the buildings, libraries, lam, Epparatus zr:dother property shall be exm;t frocusay kid of tax so long 88 used for the aup;:ortor endoment of the University'. *It will be observed that your last opinion on thf-San Saba Couuty question is spp;rmtly in direct conflict with the former opinion of June 15, 1916. 1 thereiore submit the following question fgr y73urdetermination1 "Are the town lots in Colorado City, above mentioned comeyed to &outhwestern Univor- sity in 1887, cxevpt from tcxation by virtue of the exenption provision in the charter of SouthwesternUniversity, above cuotsd?e l~Qu’4 aOS nt tlr unitoreity i be drtemlncd by