City of Austin v. University Christian Church

RAY, Justice.

The City of Austin, Austin Independent School District and Travis County sued University Christian Church to collect delinquent ad valorem taxes levied on two church parking lots which had been leased to a commercial parking lot company. The church claimed that the property was exempt. See Tex.Tax Code Ann. § 11.20(a)(1) (Vemon 1982). Based on jury findings, the trial court rendered judgment in favor of the taxing authorities. The court of appeals reversed the trial court’s judgment *719and rendered judgment in favor of the church. 724 S.W.2d 94. We reverse the judgment of the court…