Corpus Christi People's Baptist Church, Inc. v. Nueces County Appraisal District

in which PHILLIPS, Chief Justice, CORNYN, GAMMAGE and OWEN, JJ., join.

Persons in some categories exempt from property taxes must ordinarily apply for an exemption before May 1 of the year for which taxes are imposed. Tex.Tax Code § 11.43. The Legislature has extended this deadline, however, for certain exemptions, including the religious organization exemption. Id. § 11.433. The case before us questions whether this particular statutory provision, section 11.433, violates either of two provisions of the Texas Constitution: article III, section 55, which prohibits the Legislature from…