Opinion No.

Ms. Becky R. Espino Chair, Board of Regents The Texas State University System P.O. Box 1452 Fort Stockton, Texas 79735

Re: Taxation of real property owned by state university and operated as an amusement park (RQ-872)

Dear Ms. Espino:

You request advice about the taxation of real property owned by Southwest Texas State University ("the university"), an institution of higher education under the management and control of the Board of Regents, Texas State University System.1 You wish to know whether the property known as "Aquarena Springs" is subject to ad valorem taxes for 1995.

You inform us that…