Texas Department of Corrections v. Anderson County Appraisal District

COLLEY, Justice.

This is a case to determine the status of certain property for taxation. We hold that the property belongs to the state, we reverse the judgment of the trial court, and render judgment that the property is exempt from taxation.

A recitation of facts is necessary to explain why this case has come to this point.

To meet the demands incurred by the state from federal law suits attacking the adequacy of our prison system, the Texas Department of Corrections 1 (hereinafter “TDC”) decided to build what became the issue of this suit: the Mark W. Michael Unit of the Coffield Prison Farm…