Dallas County v. Texas Turnpike Co.

DIXON, Chief Justice.

This is an appeal from a declaratory judgment. The trial court held that ap-pellees, Texas Turnpike Company and Sam Houston Turnpike Corporation, both private corporations were exempt from the payment of City, county, school district, and state property taxes. The taxing units have appealed.

The Texas Turnpike Company, a private corporation, should not be confused with Texas Turnpike Authority, a government agency. The former, a private corporation, is one of two appellees here, who were plaintiffs in the trial court. The latter, a government agency, is not a party of…