McCreless v. City of San Antonio

STEAKLEY, Justice.

The question here is whether property of the Methodist Church used as a residence for the District Superintendent of the San Antonio District of its Southwest Texas Conference is subject to taxation by the City of San Antonio. The trial court declared the residence to be exempt from taxation; the Court of Civil Appeals held otherwise. 448 S.W.2d 518. We hold that the property is exempt.

It is shown that the Methodist Church is divided into five jurisdictional conferences, one of which is the South Central Jurisdictional Conference which includes the State of Texas and seven…