University Christian Church v. City of Austin

ABOUSSIE, Justice.

This case is here on remand from the Texas Supreme Court. The appeal arises from the judgment of the district court finding that certain properties owned by appellant are subject to ad valorem taxation. We will affirm the trial court’s judgment.

Appellant University Christian Church is near the University of Texas at Austin campus in an area where the demand for parking spaces is extremely high. Across the street from its sanctuary building, appellant owns two lots that it uses for church parking and that it leases to All-right Parking of Austin, Inc. Allright operates the…