Baptist Memorials Geriatric Center v. Tom Green County Appraisal District and Tom Green County Appraisal Review Board

baptist memorials v. tom green appraisal

IN THE COURT OF APPEALS, THIRD DISTRICT OF TEXAS,

AT AUSTIN

NO. 3-92-299-CV

BAPTIST MEMORIALS GERIATRIC CENTER,

APPELLANT

vs.

TOM GREEN COUNTY APPRAISAL DISTRICT

AND TOM GREEN COUNTY APPRAISAL REVIEW BOARD,

APPELLEES

FROM THE DISTRICT COURT OF TOM GREEN COUNTY, 119TH JUDICIAL

DISTRICT

NO. CV90-1117-B, HONORABLE ROYAL HART, JUDGE PRESIDING

This case presents the difficult question of whether property owned and used by a charitable organization is automatically entitled to a tax exemption without regard for the property's use or purpose. We hold that it is not.…