Legal Opinion
Klein Independent School District v. Appraisal Review Board for the Harris County Appraisal District
Court of Appeals of Texas
Decided November 24, 1992No. 6-92-087-CVPublishedCited by 2 opinions
1Opinion of the Court
OPINION
BLEIL, Justice.
Klein Independent School District appeals the judgment upholding the tax-exempt status of certain real property owned by Northwest Harris County Municipal Utility District No. 19 as determined by the appraisal district and upheld by the appraisal review board. The issue before us is whether property owned by one political subdivision solely for resale is subject to ad valorem taxation by another political subdivision. We hold that such property is tax exempt and, accordingly, affirm the judgment of the trial court.
Northwest 19 was created by the Texas Water Commission…
2Cases cited5 opinions
- State v. MoakTexas Supreme Court · 1948
- Satterlee v. Gulf Coast Waste Disposal AuthorityTexas Supreme Court · 1978
- Grand Prairie Hospital Authority v. Tarrant Appraisal District, Texas Court of Appeals, 2nd District (Fort Worth)1986
- State of Texas v. City of San AntonioTexas Supreme Court · 1948
- City of Austin v. Sheppard, ComptrollerTexas Supreme Court · 1945