Texas Attorney General Opinion: O-1638 Page: 1 of 4
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THE ArToNEY GENERAL
OF TEXAS
GERALD C. MANN Awrn~aw u, TxA
Honorable Geo. H. Sheppard
Comptroller of Public Accounts
Austin, Texas
Dear Sir: Opinion No. 0-1638
Re: Designation of property owned and
held under conditions set forth
as homestead.
We acknowledge receipt of your letter of October 26,
1939, in which you request the opinion of this department on
the question of whether or not real estate held under the con-
ditions therein set forth can be claimed as a residence home-
stead for the purpose of exempting it from the payment of
state taxes, as authorized by Section 1 (a), Article VIII, of
the Constitution of Texas. We quote from your letter the
fact situation therein set out:
"A state employee, at one time owned property in
Collin County that had been used as a home, prior to
the time the person was employed by the State. The
employment requires the person to live in the City of
Austin and the property was designated for a number
of years, as a residence homestead and the exemption
was allowed by the Tax Assessor-Collector, of Collin
County. This person, during the years in question,
voted in Collin County, as authorized by Article
2958, Revised Civil Statutes.
"About two years ago the property was sold and
the money received from the sale, was used to pur-
chase a home in the city of Waxahachie, Ellis County,
Texas. Since the purchase of the property at
Waxahachie, the person has been paying a poll tax in
Ellis County.
"Due to the fact that the employment requires the
taxpayer to reside inthe City of Austin, she has not
lived on the Waxahachie property. Under the circum-
stances, could the Waxahachle property be claimed as
a residence homestead, in order to receive the benefit
of the homestead amendment?"
Your letter of October 30, 1939, supplementing your
letter of October 26th, contains the following statement:
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1638, text, 1939; (https://texashistory.unt.edu/ark:/67531/metapth258828/m1/1/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.