Untitled Texas Attorney General Opinion

AUWI-IN, TEXAS 78711 December 17, 1968 Honorable Gene Rumsell Opinion No. M-319 County Attorney Burnet County Courthouse Re: Whether taxing authori- Burnet, Texas 78611 ties may assess and col- lect ad valorem taxes based upon the value of a leasehold in land against the lessor or lessee, and related Rear Mr. Russell: questiona? RQ 337 In your letter of November 12, 1968, you request the opinion of this office as to (1) whether the taxing authorities may assess and collect a tax based on the value of a leasehold in land and (2) whether such assess- ment may be made against the owner of the…