Untitled Texas Attorney General Opinion ( 1946 )

See State v. University
AUSTIN 11.TEXAW of Houston
19% CCA Houston
264 S.W.2d 153 NRE
Hon. T. M. Trimble Opinion No. O-7038
First Assistant Re: Whether Dayton Independent
State Superintendent School District is subject to
Department of Education State and county taxes on a roy-
Austin, Texas alty interest owned by the .dis-
trict under the facts stated.
Dear Sir:
We are in receipt of your request for opinion as to
whether Dayton Independent School District is subject to
State and county taxes on a royalty interest owned by the dis-
trict. We quote from the facts given us by you as follows:
"The Dayton Independent School District is being
assessed for State and County taxes on some royalty
interest owned by this district. The revenue from
this royalty interest amounts to about $70.00 an-
nually, and it is used to help educate the children
of this district. Said royalty Interest is not lo-
cated on the school grounds, but is some royalty
acquired in exchange for some land on which was
located one of our outlying schools."
Article 8 Section 2, of our State Constitution3 pro-
vides in part as foilows:
"0 . . the Legislature may, by general laws, ex-
empt from taxation . . . all buildings used exclu-
sively and owned by persons or associations of
persons for school purposes, and the necessary fur-
niture of all schools and property used exclusively
and reasonably necessary In conducting any associa-
tion engaged in promoting the religious, educa-
tional 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 learn-
ing and religion not used with a view to profit,
. . ."
Article 7150, Vernon's Annotated Texas Civil Statutes,
reads in part as follows:
Hon. T. M. Trimble, page 2
"The following property shall be exempt from
taxation, towit:
"1. Schools and churches--Public school
houses. . . all public colleges, public academies,
and all endowment funds of institutions of learn-
ing and religion not used with a view to profit,
and when the same are invested in bonds or mort-
gages, and all such buildings used exclusively and
owned by persons or associations of persons for
school purposes; . . .I'
Article 8, Section 1, of our State Constitution,
provides that taxation shall be equal and uniform; and, in
Article 8, Section 2, of our State Constitution, it is fur-
ther provided that all laws exempting property from taxation
other than the property mentioned in said article and sec-
tion shall be null and void.
Under the facts stated it is our opinion that nei-
ther Article 8, Section 2, Constitution of Texas, nor Article
7150, V.A.C.S., supra, exempt from taxation the royalty in-
terest described by you.
Your question is therefore answered in the affirma-
tive.
Very truly yours,
ATTORNEY GENERAL OF TEXAS
By /s/ Wm. J. Fanning
Wm. J. Fanning, Assistant
APPROVED JAN. 30, 1946
/s/ Carlos C. Ashley
FIRST ASSISTANT ATTORNEY GENERAL
APPROVED: OPINION COMMITTEE
BY: BWB, Chairman
WJF:AMM:wb