Opinion No.

Mr. Charles D. Travis Executive Director Texas Parks Wildlife Department 4200 Smith School Road Austin, Texas 78744

Re: Ad valorem tax status of state park concession rights

Dear Mr. Travis:

The Texas Parks and Wildlife Department granted concession rights in a state park, pursuant to section 13.015 of the Parks and Wildlife Code, to a non-profit corporation which constructed and operates a golf course on the property. You inform us that the chief appraiser of the appraisal district of the county in which the state park is located seeks to tax the concessionaire's possessory interest in the…