The Laws of Texas, 1929-1931 [Volume 27] Page: 657 of 1,943
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FORTY-SECOND LEGISLATURE-REGULAR SESSION. 211
EXEMPTING CHURCH MINISTRY HOMES FROM
TAXATION.
H. B. No. 258.] CHAPTER 124.
An Act amending Article 7150, Section 1, of the Revised Civil Statutes of
1925, of the State of Texas, by adding thereto a provision exempting
a dwelling place for the ministry of any church or religious society
from all taxes, and declaring an emergency.
Be it enacted by the Legislature of the State of Texas:
SECTION 1. That Article 7150, Section 1, thereof, of the Revised
Civil Statutes of the State of Texas, 1925, be so amended
as to hereafter read as follows:
1. Schools and Churches.-Public school houses and actual
places of religious worship, also any property owned by a church
or by a strictly religious society, for the exclusive use as a
dwelling place for the ministers of such church or religious
society, the books and furniture therein and the grounds attached
to such buildings necessary for the proper occupancy, use and
enjoyment of the same, and which yields no revenue whatever
to such church or religious society; provided that such exemption
as to the dwelling place for the ministers shall not extend
to more property than is reasonably necessary for a dwelling
place and in no event more than one acre of land. All public
colleges, public academies, and all endowment funds of institutions
of learning and religion not used with a view to profit,
and when the same are invested in bonds or mortgages, and
all such buildings used exclusively and owned by persons or associations
of persons for school purposes; provided that when
the land or other property has been, or shall hereafter be, bought
in by such institutions under foreclosure sales made to satisfy
or protect bonds or mortgages in which said endowment funds
are invested, that such exemption of such land and property
shall continue for two years after the purchase of the same at
such sale by such institutions and no longer. This provision
shall not extend to leasehold estate of real property held under
authority of any college or university of learning.
Provided, however, that said schools and churches desiring
the right of exemption of the properties hereinabove mentioned,
shall first prepare and file with the Tax Assessor of the County
in which such property is situated, a complete itemized statement
of all of said property, any and every kind whatsoever,
which is claimed to be exempt from taxation under the provisions
of this particular law, and all property not so listed
shall be assessed and it shall be the duty of the Tax Assessor
to make levy on the same, and for the Tax Collector to collect
the said taxes.
Said itemized list of exemptions when made by the said schools
or churches shall be sworn to by some officer of the said schools
or church familiar with the facts, and when the same has been
with the Tax Assessor same shall be by him filed in his office,
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1929-1931 [Volume 27], book, 1931; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth16362/m1/657/: accessed May 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .