Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
?ebsuary 17, 1939
Honorable L. Et. Tbomppson
County Auditor
Abllene, Texaa,
Dear Sir:
We are in reoeip
requ66tin.g our opinion am
lngs Peea excluaitelyfor
state and ooonty ad valor
boildiwga whioh are used
in part r0r rentals are
0 Con6titutionpro-
al laws, exempt
from taxation lis ~Obaaritp.
ing must be assd
e able to anmer your aeaond question
In MaSOni %6@.6 hSOCiati8n 76. Am6rtllo fnde-
pendent Sohool Dlstrlbt, 14 5.1. (W) lZ8; Ben. & Pro. Order
of Elk6 ~8. HotmtOJl,44 5.w. (Z4) 468; ~U6tOJl V6. Seottlsh
ait0 h&l. .466’ll., 290 8.1. 978, 253 S.W. 551; and norrte V6.
&&eonsi aupra, it wa@ held that if the lodge or ether inet%-
tution engeged in an~,other aotititiesthan those of sbarftt,
its buildlag would not be a cub jest of axampGis5 dthb Gh6
above c?on6titUGiQnal plWVi6105.
Honorable L. R. Thompson, lkbruary 17, 1939, Page 8
Dssorlptionof ths buildingir~abbeing owned by
lodges and used for lodge purposes ls;.thereiore,not ma?-
ticlent upon whiah to barn an opinion. The questioaA8
whether auoh bulldlngs are used exoluslvelyand owned by
t~mEltutionsof pub110 charity. That question is on6 of
.
Yours very truly
ATTORN'EYOE~RAL OFTXAS
?yh4Q Olenn R. Lawir
Aarl6taat