Legal Opinion

Gables Realty Ltd. Partnership v. Travis Central Appraisal District

Texas Court of Appeals, 3rd District (Austin)

Decided May 31, 2002No. 03-01-00651-CVPublishedCited by 167 opinions

1Opinion of the Court

JAN P. PATTERSON, Justice.

The question presented by this appeal is whether, under section 25.07 of the Texas Tax Code, state-owned property remains tax exempt after it is leased “for compensation to a private business enterprise ... for a purpose not related to the performance of’ state duties and functions. See Tex. Tax Code Ann. §§ 11.11(d), 25.07(a) (West 2002). Gables Realty sued the Travis Central Appraisal District seeking a reduction of the ad valorem taxes assessed on two tracts of land it leased from the State. Appealing from an adverse ruling, Gables Realty asserts that, even though…

2Cases cited24 opinions

  1. Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
  2. Cameron v. Terrell & Garrett, Inc.Texas Supreme Court · 1981
  3. Natividad v. Alexsis, Inc.Texas Supreme Court · 1994
  4. Commissioners Court of Titus County v. AganTexas Supreme Court · 1997
  5. Quick v. City of AustinTexas Supreme Court · 1999

19 more not listed; retrieve them via the Exa API.

3Cited by167 opinions

  1. Shook v. Walden, Texas Court of Appeals, 3rd District (Austin)2010
  2. USA Waste Services of Houston, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2004
  3. Texas Department of Public Safety v. Nail, Texas Court of Appeals, 3rd District (Austin)2010
  4. City of Dallas v. Blanton, Texas Court of Appeals, 5th District (Dallas)2006
  5. Academy of Oriental Medicine, L.L.C. v. Andra, Texas Court of Appeals, 3rd District (Austin)2005

162 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API