Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
iionorableArnold iv.FXinklin
county Attorney
Ataaooea County
Jourdantou, Texar
Deer iiar: Opl.nlon LO.
R0: Whetha
iOr til0 0pi~iOA Of
bssed 011 the follow-
and Aooepted Llaeonl
of the County hold8 the title
to the seoond 6tOry building sltua ted
of said building is
the two last m+GtiOned organ-
ton Lodge Xo. 283 Is a seoret organization
performed, the members being carefully
noome rolely derived from mmbbsrship fees
i is fnoorporated by virtue of the iuUole8
of Incorporation of the Grand Lodge of Texas Ancient Free
aAd Aooepted ~csons, puraufmt to charter granted it 011the
5th day of CeceiLbcz, 3.900,under the 2rovlsione of Cheptcr
* 11, Title 21, iievisad Civil Ytatutee of Texas, 1895, em
emended, ar,dthe purpose clause of the Crand LoQs ie *for
2 oharitablc and beneVOlent purposea, &tnd to oeinwnti bcmla of
j
Honorable Arnold W. Franklin, page 2
good fallowrhlp and brotherly love among It8 member8 and ad-
h8reAtSJ,Md to prectic8 tke ert of Anoient Free and Aooepted
::aeoAryae has been done from tiraaiIW8mOriIil.” Among the
purpoeee of the Pleeeanton Lodge are a8etlAgs for Maeonio
ritutil8et regular iAt8rVObJ aAd OUt Of the fCiS derived
the mernberahipand Initiation fees, part remein~ with
frorrl
i~leaeantonLodge and the balance $088 to the Grand Lodge
above referred to. The horn lodge has no e~~ployeerend
outelde of the money expended by the Grand Lodge for oalar-
lea of employees, 611 money reoeioed by them derived from
all 8ouroea go88 to publio oharity and to help neady Indlv-
iduale.
'Tha oonveyanoe of the property IA yuestton to the
:.;aeoAlo
Lodge la In part ae r0uow0;
mm;&{ w &N n lq&'u p&sl;Ts, That I,
Iaaao K. Cooper, 8urvIvIng partner of the later
firm 0r Cooper & Bra, and the heir of the de-
oeaeed &state of the county of Ataeooea, State
of 3!8xea,for and IA OOneIderOtiOA of ten dol-
lars to me pald by 0. D. Gllliland, 7J.M.,
J. 3. Fuller, S. #i.,and J. R. cook, J. Ti. of
PleasaAtoA Lodge No. 283 of Free and Aoospted
Xaeone of tho County of AtaaoO8&, Sate of Teres,
the receipt whereof Is hereby aoicnowledged,have
sold and oonveyed, and by thee8 preeents do eell,
oonvey and dellvur unto the said J. D. GIllIlaAd,
J. S. Fuller and J..R. Cook and their suooeeiore
in offioa, the right and pririhvge to b*lIldand
hold a second story or room on the rook house
in whloh I AOW sell goode, being DA lot h'o.
thirty three (33) In the town of.~rleasanton
County and state aforesaid. Also the right of
way to raid eeoond~btory. Beginning at the Bouth
&eat oorner of aald house and runnine &ePtIiIght
feet eAd then north fifty feetthe entire length
or the house and theA Bi&ht ieat to the North
iiaet corner of said house end then with the walls
of the houee to the baglru&&"
Thehabendua olause in the oonveyanoe Is similar to
that cOAtaiAed in a I;eneralwarranty deed.
l3y the proviaionr of the oonveyanoe above referred to,
tni:title to the property iA Cg2eOtiOA, that Is the seoond or
up-r story of the building. is OWAed eroluelvely by Pleaaanton
Lode8 ho. 283.
Jionorable Arnold if. Franklin, pa@;@ 3
Artiole VIII, ;Seotion 2, Of the COiietitution, provides
that the Le~ialature my, by ceneral lews,exempt rr0b3 taxation
all biiildih@ uoad exclueively and owned bx iuetitutioue of
,,unly public charity. Pursuant thereto, the iagialature
enaoted Article 7150, Seat&on 7, which is 88 followa:
*;ublic charitiear - All bd.ldiii@ iieloi;&fig
to institution8 of purely public charity, tog,sther
with the lande belonging to and ocoupicrdby sruoh
lnatltutlona not leased or otherwise uaed with a
view to profit, unlem auoh rents and proflte and
all monoye ond oredito are approgiated by auoh
institutions solely to auotalr such inatituLi0ne
ahd for the bonefit Of t&e Sick E%d disabled
::erobers and their iatiliea end the burial of the
8833, or for t,hem8intananoe of persons whsn un-
ebla to provide for themaalvss, whether suoh
persona are MeLlbaraof euoh imtitutiorla or not.
An institution of purely publio charity under
thie,article la one whioh dlapehaes its aid to
its mmbura and others in aiokneea or distress,
or at death, without regard to poverty or riches
of the reoipiont, also when the tunda, property
and aeaets of suoh inetitutfonlaare plaoed and
bound by its lawa to relieve aid ahd adrniniater
in any way t0 the relief Of ite f&?lnbera When in
want, aiokheaa end diBtr856, and provide homes
for it8 helpless and dependent ineinbara and to
educate and inaintaln tho orphans of ito deceased
ne:r,bors or other p8r~~oha.~
Generally apeakin&, property owned ahd used aacluaively
by fraternal aeaooiationa is exempt frowntaxation:
110 ka3.nor
(1) ;:here tho iostitution :aak;ss
profit;
(2) iJher8it aoooapliahea ends wholly belisvo-
lent; aIid
(3) Jhere aom gratuity from tileimtitution
tends to prevent the bemtited pe;raona
from beoo;iline,
a burden on 2tie;itateor
8ociety at larse.
I
iionorable Arnold iv. Franklin, pace 4
In order to determine the question under consideration,
it mat be decided whether tileXaaonio Lode8 that owna the
building le an institution of purely pub110 cliaritywithin the
intent of the Constitution and etatute heretolore *mentioned,
exempting property frog3taxation. Xhether the ;.;aaonic LodCe
ie 8 "purely charltoble institutionw within the intent of the
law involves a question of feat.
1x1view Of the faOti3pr8Mnted in your lirtterp8rtain-
ing to the queetion oonsidered herein, it la our opinion that
the b:asonic Lodge is a purely oharltable institution within the
ifltent of the law regarding the exemption of property from tax-
ation. Therefore, it ia our opinion thet the building owned
by the Xasonio Lodge rtferred to in your letter is elempt from
taxation.
Iu oorineotlonwith your question we have oarefully oon-
sidered'the case8 of L:orrie vs. Liaaona, 5 S. il. 519~ City of
tiouetonva. Scottlah Zite isenevolontAssociation, 230 3. ;i:. 978;
I..l3aonio
??tVaple Aaaociati~n 78. Amarillo Independent Yohool Dia-
triot, 14 S. ;;. (2) 126; 3, :*.0. t. Lodge ve. City of Youeton,
44 3. W. (26) 488, and various other oa8es, which we do not
deem neoaeaary to oite. 38 do not believe thet these oases
answer yOUr jueetion because OS the different faot situations
i~~volved.
In the City of ifoustonvs. Soottiah kits oaee, it wna
agreed that the work done waa only partly charitable. In th8
other oabttathere h'eremany fact situations eiitirelpdlf'forent
from th8 faote presented in your inquiry.
Xa above statad, in view of the oxmtitutional provi-
sion and statute sxenptln~ projmrty owned and used exolueively
by e purely charitable ina&itution from taxetlon, it ia our
opinion that the building owned and uaed by the Pleasatton
Lodge No. 283 of Free and Aooeptsd :,:aeona of Ataeooea county
la not subjeot to taxation.
Yours very truly,
Ardell Williama
Aaafatant
r