Opinion No.

Honorald Chris Victor Semos Chairman House Committee on Business and Industry Capitol Building Austin, Texas 78711

Re: Whether hospital project is subject to ad valorem tax

Dear Representative Semos:

The Grand Prairie Community Hospital, a hospital authority organized under article 4437e, V.T.C.S., the Hospital Authority Act, plans to construct a hospital project consisting of an office building and parking lot immediately adjacent to the presently existing hospital facility and to lease or sell that office space as condominiums to doctors practicing therein. You ask whether the project will be…