Texas Attorney General Opinion: WW-818 Page: 1 of 5
5 p.View a full description of this text.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
1 4r
WILAL WVILASON
ATTORNEY oWNER AL March 28, 1960
Hon. E. J. Elam Opinion No. WW-818
County Attorney
Somervell County Re: Whether the aircraft of a
Glen Rose, Texas commercial airline are
taxable on an ad valorem
basis when such aircraft
are based in the county
of the company's domicile
even though the aircraft
Dear Mr. Elam: fly in interstate commerce.
You have requested an opinion on two questions:
"1. Are the aircraft of a dommercial airline
/taxableJ on an ad valorem basis when such air-
craft are-ased in the county where the company
is domiciled, even though the aircraft fly in in-
terstate commerce?
"2. If these aircraft are taxable would the
apportionment rule as laid down by the Federal
Courts in the Flying Tigers and other cases be
legally applicable in Texas, or should the assess-
ment be made on all the aircraft on the basis of
total value?"
Article VIII, Section 11, of the Texas Constitution
provides:
"All property, whether owned by persons or
corporations, shall be assessed for taxation, and
the taxes paid in the county where situated, bu "
the Legislature may, by a tw thirds vote, - author-
ize the payment of taxes of non-residents of coun-
ties to be made at the office of the Comptroller
of Public Accounts."
Article 7153 of Vernon's Civil Statutes of Texas
states:
"All property, real and personal, except such
as is required to be listed and assessed otherwise,
shall be listed and assessed in the county where
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-818, text, March 28, 1960; (https://texashistory.unt.edu/ark:/67531/metapth267430/m1/1/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.