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1963 Book 1 Texas Attorney General Reports and Opinions 1 (1963)

handle is hein.sag/sagtx0102 and id is 1 raw text is: THE AWTOR NEv GENERAL OF TEXAS AusTIN 11, TEXAS WAG(GONER CARR ATRrNT ENRALJanuary 16, 1963 Mr. Steve Hurt Opinion No. C-1 County Attorney Hale County Re: Exemption from ad valorem Plainview, Texas taxes of houses owned and rented by Wayland Baptist Dear Mr. Hurt: College You request the opinion of the Attorney General as to whether certain houses owned by Wayland Baptist College in Plainview, Texas, are exempt from ad valorem taxes. You state these houses are rented to married students and faculty mem- bers. Section 2 of Article 8 of the Texas Constitution, in its pertinent portion, reads as follows: the legislature may, by general laws, exempt from taxation . . . all buildings used exqlusively and owned by persons or asso- ciations of persons for school purposes. . . . Article 7150, Section 1, Vernon's Civil Statutes, in its pertinent portion, exempts from ad valorem taxes, . . . buildings used exclusively and owned by persons or associations of per- sons for school purposes; . All of the buildings and all of the land necessarily used in the conduct of the school are exempt from ad valorem taxes. Cassiano v. Ursuline Academy, 64 Tex. 673 (1885). If the houses are rented for profit to persons who occupy them principally for the purpose of a residence, then such houses are not exempt although the rent payments to the college may be used by it in the conduct of the school. Red v. Morris, 72 Tex. 554, 10 S.W. 681 (1889); Red v. Johnson, 53 Tex. 2874 (1880); Edmonds v. City of San Antonio, 36 S.W. 495 (Civ. App. 1896, error ref.). A house owned by a school is exempt from taxation, even though a faculty member or student thereof reside therein, if such residence is to afford protection, guidance and training

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