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1962 Book 2 Texas Attorney General Reports and Opinions 1 (1962)

handle is hein.sag/sagtx0100 and id is 1 raw text is: 5727 TFHE A'T FORNE'Y GENERAL .OF TEXAS ArUSrIN 11, TEXAS WILL WILSON ATTONE' GENRALJune 7, 1962 Mr. Fred E. West Opinion No. WW-1350 County Attorney Lubbock County Re: Whether the property described Lubbock, Texas and owned by the City of Lub- bock is exempt from ad valorem Dear Mr. West: taxation under the stated facts. You have requested our opinion on the following question: Is.municipal property owned by the City of Lubbock exempt from taxa- tion under the laws of the State of Texas under the facts as above stated? You gave us the statement of facts as follows: Certain property owned by the City of Lubbock is platted by the City of Lubbock in installments and is known as Manhattan Heights Addi- tion to the City of Lubbock, Lubbock County, Texas. Title to said platted property is held by the City of Lub- bock pending sale by the Southeast Lubbock Development Corporation to a purchaser, and the receipt by the City of Lubbock of the consideration paid by the purchaser for the lot in Manhattan Heights Addition which is involved in the sales transaction. Later you submitted additional facts as follows: The City acquired this property from Sid Caraway and Tol Caraway by warranty deed for valuable considera- tion, said deed being dated August 14, 1925, . . .; and a portion of the pro- perty was acquired from W. B. Price and wife, Viola Justus Price, by warranty deed dated March 10, 1953,. .

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