Laurel Land Memorial Park, Inc. Little Bethel Memorial Park` v. Dallas Central Appraisal District

OPINION

MORRIS, Justice.

This summary judgment case presents an unanswered question of law. We decide whether publicly dedicated cemetery property is exempt from ad valorem taxation even though a corporation organized to make profit owns the property. We conclude the property is exempt from taxation.

In four points of error, Laurel Land Memorial Park, Inc., Little Bethel Memorial Park, Inc., Restland of Dallas, Inc., and Roselawn Memorial Gardens, Inc., appealed a summary judgment granted in favor of the Dallas Central Appraisal District, Dallas Central Appraisal District Appraisal Review Board,…