Hilltop Village, Inc. v. Kerrville Independent School District

STEAKLEY, Justice.

The question for decision in this declaratory judgment suit brought by Petitioner, Hilltop Village, Incorporated, against the Respondent school district, is whether the properties of Hilltop Village, a nonprofit corporation engaged in providing a home for older adults, qualifies for exemption from ad valorem taxation as an institution of purely public charity. The denial of the exemption by the trial court was affirmed by the Court of Civil Appeals. 410 S.W. 2d 824. We affirm.

The case was submitted on an Agreed Statement of Facts. Hilltop Village was incorporated in Texas as…