Untitled Texas Attorney General Opinion ( 1943 )

835
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hoaorrbl~ R. A. MoElmth
Oounty Auditor
Cook. oouty
O0lno8vlll.. hxu
If. lopl honwlth i
rtlolo x0. 7151
tho 46th l&e=
lVretl~rd Onthor, th a if t thr; United
s:to8
Go to r uu$o r ltv of it80 8oler hati
gowar of mawti0b 0hol r trko over 3t l pouo88loa
sf praportyonder outhorltt
of uy lrr luthorlslaa
836
mnor8blo 8. A. MoBlrrtb, ?8g8 2
it t0 0086OM 881& p?OpO?t or urrdoru 0 tlo8
to W raid poportr tra ?he owaolr, or u8t or u
rgroaut by thr owm? to ml1 wl(L propertr, oi
8holl 0-1~ with the 1aW8 nlrtin( to londana-
tioa to 8uah aa OXtent Q8 to entitle it to the
w88088iOS Oi 8dd ~?OpOX't~, O? t0 lOS8titUtO 8
tokin& thonof iron tho owwr w perron
,th e 8
luoh oozj#amla(
ld th0 0-r Oi 8d FrO rtl
1 tho ~urpor.8 at rtotr an4 oouty routlor
fro8 the data of talclag p08808810n thoreot, or
from the dote ot itr ooa lyln ulth the rondoaaa-
tlon lawa to tho lxtont ghot ft 18 lntltlodto
pO88688iOa Of 88ld prOQertl or irow tho date it hrr
OOtIIpiiOd dth th0 OOtidOMdOIA &WI8 t0 th8 OeUt
that thoro ham boon a toklng of rold proputt from
th0 OWM?, WhiOhOTO~ OOOUE8 fir8t$-
"8.0. 2* The irot
that the W1t.d 8tat.r WV-
lrnaoat har ~eqolnd an4 18 roqairlly and dll loatinuo
to rOqUir0 oonrlborrbloprOport ia thi8 8tltO tpa ia t&o
rrvoml OOUtle8 Of thlr atat z y pPrOho80 or 8Oa&8UL8tlOn,
to k UU(l br tho VnitOd 8tOtO8 aot8Fl&Ont Or ita rgellOh8,
fo? (OnOld ~TO?MMtOl lUw8*8 ld f.n ptv8U8Xil c$tho war
4 l& M t6onun~ Jr
and thr trot that a4 valora tax*8 ior r
Md 8Ub88qtWbt mar8 i8 whloh 8r1d pro&%:
kra loqulre4, 18 bow loqulrd, or till k lrqulrod
a?. Pot h81Ud.4 h tho 0088idOrrtiOn Of gll@r@O Oi tftl.
to 8uOh pr0 arty in -8t in8hDOO8, Wld iurthor, thOt
SOid p?O&bOr?
J 18 lOq Uil- thd
tOP a @0 fa
t tit Oftit0 h id-
MU?, Md ?88dt8 18 l qlOtO lrrd total 1088 t0 th.
lrndounor, ti tho OnjOJMoi ttt hi8 propwt~, orrotor and
OoMtitUtOB 8 pub118 UIlUitr 18 thO8. lOU8ti88, tOW!Ll,
and rlllrgom 1~ whloh 8UOh oondomL8tlonrhm kOn md0
neoorrrrf aad em nroorrrr~ an4 whloh ulll to mado a8OM8arl,
by nraoa of the purrau08 at the pn8ent war br thr Vnlte4
8tatJ Oofomment, and orrater an lmergonoy and ui lsporo-
tit0 ‘PUuiO llOOO88it~ that the COMtitUtiOB81 nti8 PW@?-
lag bill8 to (0 into dSoot ninotl daya ircR and dto?
their prrrrgo k rnd the 88ao an honbt rtupudo4, an4
th;8 Aot Bhrlf tak OffOOt 8lld k b i0-e troP ud OttOr
it8 ~wo@&o, Utd it 18 80 lO8tO&*
rtirootln April 7, 1943
*aup Hone, Texor, aoro
ootsrlng than 58,OOO8oro80
18 iOOOted ia aOOk0 oOUIttY. the l8tabli8brrat Oi th18
In
OMP the United stator Uoromarat purehrred tho land ld
Honorrblo II. A. UoSlmth, Pam 3
now holda title to @am@lxoopt approxlaatelt 5,000
to 10,000 aam whoaa owner8 wora not aatl#ild with
the rrluer Qlae8d upon their land8 by the ~temmoat
rpprairors, and rn 8ooking, through oourt 8atlOn. to
obtaia wh0t they rrgard aa a iair prioe for tholr lrad8.
Bouwor, tha'landa uhioh hare not b80n 68r60d to the
botoramont hare boon taken pOaa088iOa of by the Ootom-
monti an6 am lnolud~d in the Oamp uhloh ha8 beon in
oporatlon rlnoo lata in 1912.
*It appear8 thnt in the paaaaga OS the above men-
tlonod Senate Bill Ho. 126 it waa the lntantloa of tha
lagi8latU~O 80 prOddo 8 mean8 Of 880088ia8 and 001;
lOOtitt6atatr sad oomty taxer on 811 8uoh landa aa
am inoluded in Caap Howzs. Borav*r, it 6008 not say
8p~OlfiO8i``that w&a tltla r88ta in thr 50temu~nt,
a8 la the ease with thi8 Camp, with tbr eroeptlons noted,
8UOh t8XO8 t68lb. 8S8eI3806atIdOOllOOtOd.
*In tlow of the Seat8 sat forth above your opinion
$8 WJUeatad On the iOiiOWing prOpO8ifiOnt
*DUO8 tho Tax h8@388Ol’-0OllOOtO~ O? Uooks Count
halo the authority, under thm tenha of aaid %aate Bi11
Ho. 126 or My of&w law, to a88088 and oolleot atate
alldOOMtY t8XB8 in th0 lt88N Of th. UhitOd Stat08 t&T-
lramont Of all lazxIrmio the oup Howee lm the ram
a8 he door haro undrr erlatl law8 to a88088 0aa ool-
lrot tart.8in tha name oi an“padlrldual omar of all
property ownrd by raoh lndl+ldualt*
A8 wo oonrtruo your letter mu lnqulre whothar the pro-
vi8iOn in Son&e Blll lo. 126 to thm lfirot that under the eon-
dltlona therola lta td lauoh ooademnlng authority 8hal1 ba oon-
the ownor of raid property ior all the pUrpO8.8
lidr r o d Of, rtata
lae oounty taUtlon.r. W lmpll~Ily authorize& the a8808amatt and
yat:;tlon oi tar08 lgaltt8tland ha14 ln the name OS tha Vnltod
.. .
Rogardleaa ot the oonrtltutlonalltyoi finate Bill
Ho. 126 (an oar Oplnion’lo. 5290 leeloaod horowlth) and ro-
~Ord1.88 Oi Ml qUr8tiOn Of the QOWW Ot 8 8ttete to b3Letrt8Xe8
agala8t land omod by the United Btater, wo fool that thr land
in quo8tlon ir no tlubjeot to taxation. Lion if wa should
l88UlM that Sonato Ml1 HO. 126 ia OOti8titUtiOM1, it 18 lp p M -
lnt boa ltr uorgenop 818U80 that thla lot wa8 pa88d to nller@
rrom tercrtlon thorn.por8ona whoaa land 18 la the pl'UUO880s
oondoainatlon nth6r than to luthorim 8Uah land to to taxed
. 838
Eotonorable Il.A,.YoQmth, Pa&o 4
lg8lnat tho Unit04 8tatoa. I8 OUr Oph108, oh0 8trtMt
that thr l on6e~a4 luthorltr 8hall b8 loaridend the QIPQ of
ruoh proportr for 811 tho parpowr 0srtota a nd lountltau-
tlon nor017 meone that for the purpowr oi taxation ruoh land
ahall be tnatod am am other land8 owurd and bald by the
a~thorlt``
00na08ittittg
It la plain that other 181148he16 for tilltartpttr-
pore8 by the Unltrd Statra arelxproa8l ma40 exempt from
trxation. Tltlo 85 the Rorlaed Cltl1 8totutrr
of authorlror,
interalla, tho aoqulrltion of lan4 by the fmdrral gorernmnt
for =forta, mllltar lt4tlon8, ma aslnoa a ndlr’8onal8R(Art.
52W) and prorldea Lt Art1010 5248 thoroorr
Vho Vnlted States ahall ba 88OUN in th8l.r
pO88@88iOll and enjoyment Oi 811 land8 8OqUir.d
undrr the protl8lona 0s thi8 tltloj and rueh land8
and all impro~rslanta thrrroa 8hSll be lxomptrror
my taxation unbartbr authority o? thi8 stat0 80
long a8 the aan8 lm hold, omod, used and oooaplod
by the Unltod I3tatar for tha purpoaoa lx p r o ~sed
ia
thi8 title aad not otherwilo.
vr rind nothing lo sonato Bill Ho. 126 or la a other law
Of thi8 88880 lUth Or iSiIt#
On7 8Wh lMd8 t0 b 3 rXOdl OOllIO-
quontlf, your quoatlon 18 anauond la tho Bog8tlvo.
Tautin& that thr tomgoing fullr anmore your ia-
qulrr, lie are
Tour8 *or7 truly
AT’KMUY OlgERAL 07 TEXtA
By ?? D-a
R. Dean Xoorhoa4
G lpg~ A0818tant
_._.-.