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Legal Opinion

Opinion No.

Texas Attorney General Reports

Decided April 18, 1996Published

1Opinion of the Court

Honorable Thomas Cameron Winkler County Attorney P.O. Box 1015 Kermit, Texas 79745

Re: Whether a jail facility is subject to ad valorem taxes when a county occupies it for county purposes under a lease-purchase contract with a private entity (RQ-711)

Dear Mr. Cameron:

You have inquired whether a jail and sheriff's office complex that Winkler County (the "county") occupies pursuant to a lease-purchase agreement with a private entity is subject to ad valorem taxes. We understand that the county entered into a Lease-Purchase Agreement (With Option to Purchase) (the "agreement") with Municipal…

2Cases cited15 opinions

  1. Childress County v. StateTexas Supreme Court · 1936
  2. Jones v. WilliamsTexas Supreme Court · 1931
  3. Leander Independent School District v. Cedar Park Water Supply Corp.Texas Supreme Court · 1972
  4. Texas Turnpike Company v. Dallas CountyTexas Supreme Court · 1954
  5. Neeley v. Intercity Management Corp.Court of Appeals of Texas · 1981

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