Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVERSELLERS ATTORNEY GCNLRAL Honorable John C, Blanch1 County Auditor Vlc torla Countr Via torla, Texas Dear Slrr Opinion lo. O-6197 propeoty o? the War Q,egt- ment OS ‘the United States.~:are net taxable for state, county, (x‘aI& bchaol : prpoees. Quoted here below ie a b rt.‘of.~$our letter aubmlttlng to this offioe your request for’.(tn’opQlon on the above-captioned subjeot: ..I / . .. . %cca HeighWQ h ,houa rdpervatlon, ac- COmXUOdat~g 252 fanaias, *-lcoateb jmd is part 0r the Aloe Army Air FIel&~ oapaistlng of 166 Ci,vlllans and a6 enlistad Ben. Th pas rentals of the above units are aocoixldipg. to s 9arJ basin, male and 81x0 of apaEhent.a; t&d.rdp,fi3.,, per month rent. of %he #!&e land rests In the name the purpose, being a aiJitaay reservation. The grounds and buildings am maintained by the Post EngIneore attached to Al& Army Air Field, vlth direct supervision of the Commanding Cifflcer at Aloe Field. The total acreage comprialng A&cm Army Air Field Is 1073.41 acrea. : “Hoi;-the question Is, that, this land came out of and vas part of the Aloe CommonSchool Dlstriat of Victoria County, assessing and oolleotlng taxem at the rate of .30# per hundred dollar valuation, for naln- tenance and operation of this CommonSchool District. Therefore, at present there are some 40 grammar grade pupils vithin this Yucca Heights Rseervatloa seeking grade school education, 856 HonorableJohn C. BLanohl,page 2 "I vould apprmoiataan oplnlonas moon am pommtbleon th:m rzmtter,vhethmr or not ths buLld- ingm and g~oundmof Yumoa Hmlghtm Re8eZVatlOn, arm y~$e for School,State and Countypurposea. Our statutes 8mmpt proport ovnmd w the Unltmd Stmtem Oovernm8ntfrom taxationin th8 Sollovinglanguages "APtio1m7l50. scxeqtion ?rom Tmxatian. "Ssotloa4. Pub110 Property. Al1 P-P.*, vhethmr rmal or pmrmonml,bmlongingmxolumivel~ to the Dnltmd States,providedthmt muoh exonlpt1on frpl!t!x+Ipn mp?ll not lnoludo- an7 _ ~nalproperty 6ubjmat to taxation unaer any reaeralrtmtut?ap- pllaablothmrmto.' The abovequot8d provimIonLb Artiolo7l50 of Vmrnonlm AnnotatedCivil Statute8am amendedby thm Aotm of 1943, Portj- eighth Lmgimlature,page 472, ohaptsr 316, meotion1. The lmv vam amended ?n thlm manner Ln order to aooept on behalf of the State of Tmxam oertaln motm of the Vnltmd States Congress pmr- raittfngthe tmxmtlonof real eatate ovned br Smdmralaganolmm nmnmd and mpeolfimdln the oongrommlonmlaotm. Hovmvmr, Congremm ham not pamsmd any legImlatIonpro- vidlng for or pex%sLttIng the taxationof real eatate and ia~~rote- q mntm thmlrmon ovnmd by thm War Dmparttmmnt and uamd far a mflitmry p UP p 05.We must,thermsoro, l advlee you that th8 building8and ground8 of Yuooa limlghtm Remmrvation,am desorlbedin your letter, lr8 not taxmblmfor mchool,mtate and countypulpomamb .. Yours *em truly, 3FC/JCP