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The Honorable Rafael Anchia - Page 4
SUMMARY
It is likely a court would determine that the principles of equitable ownership are applicable to an entity seeking a charitable tax exemption under section 11.18 of the Tax Code. The determination of whether a property qualifies for a tax exemption under section 11.18 is for the chief tax appraiser and outside the purview of an attorney general opinion.
Very truly r EG Attorney
yyours, ABBOTT General of Texas
DANIEL T. HODGE First Assistant Attorney General JAMES D. BLACKLOCK Deputy Attorney General for Legal Counsel VIRGINIA K. HOELSCHER Chair, Opinion Committee Charlotte M. Harper Assistant Attorney General, Opinion Committee