In re Opinions of the Justices, 45

Citation179 So. 535,235 Ala. 485
Decision Date17 March 1938
Docket Number45
PartiesIn re OPINIONS OF THE JUSTICES.
CourtSupreme Court of Alabama

Response of Question Propounded by Governor.

Question propounded by the Governor to the Justices of the Supreme Court under Code 1923, §§ 10290, 10291.

Question answered.

The "Housing Authority," which is a corporation to be created by order of a city government, public in nature and charged with a duty of performing an element of city's police power, is an administrative agency, so that its realty and personalty, being that of a municipality for certain purposes, is exempt from ad valorem taxes, under Constitution. Gen.Acts 1935, p. 126; Const.1901, § 91.

To the Honorable Chief Justice and Associate Justices of the Supreme Court of Alabama:

Gentlemen:

As Governor of Alabama, under provisions of Sections 10290-10292 of the Code of Alabama of 1923, as amended, Acts of Alabama 1927, page 103, I respectfully ask an advisory opinion concerning the following question:

Will the real and personal property owned and administered by Housing Authorities created under the Alabama Housing Authority Law, Acts of 1935, page 126, be exempt from ad valorem taxation either presumptively by implication of law as public property supported by taxation, or will it be exempt from ad valorem taxation under Section 91 of the Constitution of 1901?

Very respectfully,

Bibb Graves,

Governor.

Honorable Bibb Graves, Governor of Alabama, Montgomery.

Sir:

Your inquiry relates to the one question of whether the real and personal property of Housing Authorities created under the Act of 1935 (page 126) will be exempt from ad valorem taxation, either (1) because it is not expressly made taxable by law, or (2) because, whether or not it may be otherwise taxable, it is exempt from the power of ad valorem taxation under section 91, Constitution.

If the property referred to is to be owned by a municipal corporation, since it is not to be that of the state or a county, it will be exempt from the ordinary ad valorem taxes imposed by any authority under this state. This does not mean that it shall be exempt from improvement assessments. City of Huntsville v. Madison County, 166 Ala. 389 52 So. 326, 139 Am.St.Rep. 45; Jefferson County v. City of Birmingham, Ala.Sup., 178 So. 226. Nor that the taxing authorities may not impose excise taxes otherwise proper. City of Birmingham v. State, 233 Ala. 138 170 So. 64.

The purpose to impose such tax is not to be implied, but clearly expressed, otherwise it will be presumed not to be intended. State v. City of Montgomery, 228 Ala. 93, 151 So 856; City of Huntsville v. Madison County, supra.

The Housing Authority is to be a corporation brought into existence upon the order of a city government, public in nature, and charged with the duty of performing an important element of the police power of the city under whose sanction it shall come into existence. Alabama State Bridge Corporation v. Smith, 217 Ala. 311, 116 So. 695; New York City Housing Authority v. Muller, 270 N.Y. 333, 1 N.E.2d 153, 105 A.L.R. 905; Spahn v. Stewart, 268 Ky. 97, 103 S.W.2d 651; Louisville v. Babb, 7 Cir., 75 F.2d 162; Beeland Wholesale Co. v. Kaufman, 234 Ala. 249, 174 So. 516; Carmichael v. Southern Coal & Coke Co., 301 U.S. 495, 57 S.Ct. 868, 81 L.Ed. 1245, 109 A.L.R. 1327.

It is clear that if the power conferred by the act in question were conferred on the city proper, the property made subject to its terms would be exempt under section 91,...

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33 cases
  • Thomas v. Housing and Redevelopment Authority of Duluth
    • United States
    • Minnesota Supreme Court
    • May 25, 1951
    ...may be exercised. See, New York City Housing Authority v. Muller, 270 N.Y. 333, 1 N.E.2d 153, 105 A.L.R. 905; In re Opinions of the Justices, 235 Ala. 485, 179 So. 535; Marvin v. Housing Authority of Jacksonville, 133 Fla. 590, 183 So. 145; Williamson v. Housing Authority of Augusta, 186 Ga......
  • Laret Inv. Co. v. Dickmann
    • United States
    • Missouri Supreme Court
    • December 5, 1939
    ...ex rel. v. Lee, 319 Mo. 976, 5 S.W.2d 83; Dunne v. Kansas City Ry. Co., 131 Mo. 1, 32 S.W. 641; Ex parte Loving, 178 Mo. 194, 77 S.W. 508. OPINION J. Appeal from the Circuit Court of St. Louis City. The suit is to enjoin the execution of a certain agreement, called a "Cooperation Agreement,......
  • In re Brewster St. Hous. Site in City of Detroit
    • United States
    • Michigan Supreme Court
    • December 19, 1939
    ...Authority v. Muller, 270 N.Y. 333, 1 N.E.2d 153, 105 A.L.R. 905;Spahn v. Stewart, 268 Ky. 97, 103 S.W.2d 651;In re Opinions of the Justices, 235 Ala. 485, 179 So. 535;Wells v. Housing Authority of Wilmington, 213 N.C. 744, 197 S.E. 693;State ex rel. Porterie, v. Housing Authority of New Orl......
  • Chapman v. Huntington
    • United States
    • West Virginia Supreme Court
    • June 13, 1939
    ...housing acts, however, discloses that the legislation has been uniformly upheld in a series of recent decisions. In re Opinion of the Justices, 235 Ala. 485, 179 So. 535; Marvin v. Housing Authority of Jacksonville et al., 133 Fla. 590, 183 So. 145; Williamson v. Housing Authority of August......
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