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

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-
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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