Kerrville Independent School District v. Southwest Texas Encampment Ass'n

OPINION

REEVES, Justice.

This appeal is brought by the Kerrville Independent School District to challenge the judgment of the trial court exempting from taxation 64 acres and adjoining lots owned by the Southwest Texas Encampment Association (which is owned by the Southwest Texas Conference of the United Methodist Church), which judgment was based on jury findings that said properties were used as an actual place of worship.

The facts germane to our decision necessitate we go back to the time of acquisition of the land by the Methodist Church. The land was received as a gift in 1923 for the…