Opinion No.

Honorable Mike Driscoll Harris County Attorney 1001 Preston, Suite 634 Houston, Texas 77002

Re: Tax exemption of property used for religious purposes

Dear Mr. Driscoll:

You ask two questions concerning ad valorem tax exemption of property used for religious purposes. Your first question is:

Is it the duty of the county tax assessor-collector to collect delinquent taxes on land owned in fee by a church with a reversionary interest in the grantor who has not claimed an exemption when said property is claimed to be exempt from taxation because it is used as a home for a needy family and said…