Legal Opinion

Opinion No.

Texas Attorney General Reports

Decided December 28, 1977Published

1Opinion of the Court

Honorable Oscar B. McInnis Criminal District Attorney Hidalgo County Edinburg, Texas 78539

Re: Taxation of property purportedly leased by cities in Hidalgo County to private manufacturing concerns; and related questions.

Dear Mr. McInnis:

You have submitted several instruments relating to the taxable status of certain commercial property located in Hidalgo County. We are asked to determine whether the private interests in the properties are taxable as leaseholds or as fee simple interests in land. You have also asked if it is within the power of the Hidalgo County Commissioners Court, sitting as…

2Cases cited16 opinions

  1. Graves v. HornTexas Supreme Court · 1895
  2. Victory v. State of TexasTexas Supreme Court · 1942
  3. Childress County v. StateTexas Supreme Court · 1936
  4. City of Beaumont v. MooreTexas Supreme Court · 1947
  5. City of Fort Worth v. BobbittTexas Commission of Appeals · 1931

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