Opinion No.

Mr. Ray Farabee Office of General Counsel The University of Texas System 201 West Seventh Street Austin, Texas 78701-2981

Re: Whether the El Paso County Water Improvement District No. 1 may, pursuant to chapter 55, subchapter N of the Water Code, assess a tax on the benefit basis against land belonging to the Permanent University Fund (RQ-715)

Dear Mr. Farabee:

You have requested our opinion as to whether land belonging to the Permanent University Fund is subject to taxation on a benefit basis under chapter 55, subchapter N of the Water Code. You state that, since 1977, the El Paso County Water…