Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNE” GENERAL. STATE OF TEXilS JOHN CORNYN October 24,200O The Honorable Robert June11 Opinion No. JC-0299 Chair, Committee on Appropriations Texas House of Representatives Re: Whether the qualification and granting of a P.O. Box 2910 youth-development-association-use tax exemption Austin, Texas 78768-2910 under section 11.19 of the Tax Code constitute a “change of use” for purposes of section 23.55 of the Tax Code such that the agricultural “rollback” tax is triggered (RQ-0245-JC) Dear Representative Junell: This request relates to a particular youth development…