Circle C Child Development Center, Inc. v. Travis Central Appraisal District

KIDD, Justice.

Appellant Circle C Child Development Center, Inc. (“the Center”) appeals the trial court’s judgment denying its application for exemption from ad valorem taxes. The sole issue before this Court is whether a “child development center” qualifies as a school for purposes of obtaining tax-exempt status pursuant to section 11.21 of the Texas Tax Code. The trial court concluded that the Center is not used exclusively for educational functions under section 11.21 and rendered judgment in favor of appellee Travis Central Appraisal District. We will affirm.

BACKGROUND

The Center, a…