North Alamo Water Supply Corp. v. Willacy County Appraisal District

OPINION

COOK, Justice.

This court consolidated two causes for submission because both present the issue of whether a non-profit water supply corporation qualifies for exemption from ad valo-rem taxation as a “purely public charity” under article VIII, section 2 of the Texas Constitution and section 11.18 of the Texas Tax Code. We hold that these corporations do not fit within the constitutional definition of a “purely public charity” and, for that reason, affirm the judgments of the court of appeals.

I. THE NATURE OF THE CASE AND STATEMENT OF FACTS

Article VIII, sections 1 and 2 of the Texas…