Untitled Texas Attorney General Opinion ( 1942 )

! -. ‘_ 5i OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Tour rotter O? our opialoa the ioll -1 . Honorsblo XurphP Qle, Page a 18 used in aooordanae with the tame and oon- Qitionr above set out, and I do hereby bind myself, my helm, rxeoutore and ldmlnIstrator8, to Warrant and Forever Ihdand all and singular the 4414 premises .onto the said Albert County, againet every poreon wbo8soever 14wfllr-I P olalm- ing, or to olalu the same or any part ‘thereof*. Tim rlll 4bovr mentioned, an4 a deed which 18 quoted from above, oonvey8 srveral traots of real sstate, Inoludlhg acreage propOrtles resldenoe properties, and oomsrrolal propertjes in Liberty end Chambers Counties. *Both the ~111 as4 the deed state tb4t the revenues from such properties MJ be used ior re-Investmint, vepalrs, oonstruotion ot rental properties, or oonstruotion of hospital faail- Itles, and/or aalntenahoe and 414 in operation ~oi any oounty hospital whloh nay be establlehed. The principal however m47 be ared only for mr- aanent construction of 4 hospital bulldIng. *In other words it is our Interpretation that the County has bkorlted a nuubsr of prop- lrtlos whloh my be used ior the purpoee or lreotion and 41Q In saintainlhg, or the endow- ment of 4 hospital or mealoal and treatment oenter. sTour opinion 18 sought as to whether or not the properties 80 o o nveyed a relubjeotto ad valorem tax.8 to th? State, County, or any other polltioal subdIvision or munlclpallty. Ylss Kersting died’ lfovember as, 1941, sn4 on suoh date there were taxrs already past duet 444 therefore Irhould llko for your rullsg to lnolutle the sUbjeot o? taxation both before 446 after suoh date, whloh is the date that title pure4 to the oouatf.” Artlole VIII, Seotlon 9, Constitutfon of Texas, provider, in part, that =the Leglelaturo may, b;l general laws, exempt $rom taxation pub110 propertq rued ior poblio DQrposes. e _.. : I- Boaorsbls Itrrphr 0018, Psge 8 I provl4.. Artlole Xl, Zkotlon *, Constltutloa 8. ?0110w.: of T4x48, of oountles, oltlmi snd towns, owned‘The and gloper3 eld o p for pub110 purposee, SUCII se ublla buIldIngs snd the sltas thsrefo?, Tire utg Pnes and ths fornlture thereof, snd sll prop- arty used, or Inten4ed for ortIngul8hl.g fin., publI0 grounde sn4 all other property devoted exo2uslvely to.the us8 snd benefit of tha Inabllo shsll be exempt from forord ssle is4 ?rm tum- tloa, provI4e4, nothlag hsnla shsll pnvont the lnroroeaent o? the vendors lien, the neahsaIo8 or builders lion, ,or other liens nsw sx18tlng.a Pursuant to ths sbovs oonstitutl.onsl provlslons the Legislature a? !km4s rsoogalsed the ‘?ollawlag exemption front tsxstion, whloh we quote, In part, iror 4tIols 7150, Vernon*& Tsxae Civil Statutes, The rollowIng property shll bo lxsapt from tsx4tloa. to-wltr r* * z NPubllo proper&. - All property whether real or pernonal, belonging exaluslvsly to this State, or any polIt~osl.,~b4lvIslon thereof, or I, “. the United States, . ft is apparent Srom an er4mIn4tlon o? the quoted tenun of the last will rob tsstsment o? Miss Pettl* Kerstlag, 4evlslsg the property in quortion, and of the ,babondum olauee of the doe4 oanveplng suoh tipertp, alscquoted that Llbsrty Oounmt~ on and after tbs 25rg day of I-Member 1941 beosms the o wnero fsuc h p r olrtlss, and they .were bevoted to 8 pub- 1Io purpose, within tg l o o ntemp la tlo n 8a4 purview of the coa- stitutlonsl and ntatutorr DrOViEiOM shove 44verteU to, so I se to be ezempt fr6m MU valoram t-axes. However, thle kxsmpt btstub wwlQ not aperats / retmaotlvely to aonfer my sxsmptlon ?roa ad vslorcmi tares upon the owner or owners o? this rssl eststo whloh might sl- ready hsvs aoorued and bsoome 4elInpuent for prior years, unless, or oourss, the thea owmrs were entitled to exemption from ad valors~ tars8 under other pertinent provision8 o? the I 0onetltutlon an4 statutes. Inssmuoh l e you do not point to 44 suoh statue, we assume that sona lslsts la snswerlng t&t i ( . EonorablsKurpht Cole, Fags 4 the ownsr or owners of this realty,prior to Novembsr 22, 1941, when title was osst upon thr County of Llbsrtr,would be liable ior 4Q valoren taxes 4corulng, usdir oontrolllng statutes, 1, 1941, for said p34r, snd for all a8 0s January delinquenttaxee oi prior ye&r81 but ad valorem taxes there- on for the rear 1942 and subsequsntysars would not be &us and oollrotlblerrom ths Countyor Llbertr,lo long ss ths oondltlonsobtaln Allah woulil aedntaln the title to suoh property in Liberty Oountr under the devlee ad oonvsy4nos reterredto. Trustingtb, foregoing rtiif answers your lnqulriee, wo 4re