Texas Attorney General Opinion: O-5363 Page: 3 of 4
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837
Honorable R. A. Mollreth, Peag 3
now holds title to same exoept approximately 5,000
to 10.000 sores whose owners were not satistiet with
the values plseed upon their lands by the Govereant
appraisers, and are seeking, through court section, to
obtain what they regard as a fair price for their lands.
However, the lands whioh have not been deeded to the
Government have been taken possession of by the Govern-
ment, and are included in the Camp whish has been in
operation sinoe late in 1942.
"It appears that in the passage of the above men-
tioned Senate Bill No. 126 it was the intention of the
legislature to provide a means of assessing and ool-
leooting state and county taxes on all such lands as
are included in Camp iovze. However, it does not say
specifically that where title rests in the Government,
as is the oase with this -Camp--, with the exceptions -noted,
suoh taxes may be assessed and oollectedo
"In viev of the foots set forth above your opinion
to requested on the following proposition:
*Does the Tax Assessor-Oolleotor of Cooke County
have the authority, under the terms of said 4nate Bill
No. 126 or any other law, to assess and colleet sete
and ooaty tat i t the namo of the United States CGov
erament of all lands in the Camp oe area the sax
as he does have under oxistin laws to assess end ool-
loot taxes in the name of a individual oVner of ll
property owned by suoh individuals?
As we construe your letter you inquire whether the pro-
vision in Senate Bill No. 126 to the effoot that under the oon-
dItions therein stated "such condemning authority shall be con-
sidered the owner of said property for all the purposes of state
and county taxastion..." impliedly authorized the assessment and
*olleotion of taxes against land held in the name of the United
States.
Regardless of the constitutionality of Senate Bill
No. 126 (see our Opinion No. 5290 enelosed herewith) end we-
gardless of any question of the power of s state to lety taxes
against land owned by the United Statesr, we feel that the laend
in question is not subJect to taxation. Even if we shouldassume that Senate Bill No. 126 is constitutional, it is appar-
ent from its emergenoey lause that this eot was passed to relieve
from taxation those persons whose land is in the process of
oondemnation rather than to authorize suah land to be taxed
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-5363, text, 1943; (https://texashistory.unt.edu/ark:/67531/metapth262634/m1/3/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.