Legal Opinion
Nat'l Church Residences of Alief, TX v. Harris Cnty. Appraisal Dist.
Court of Appeals of Texas
Decided December 12, 2017No. 01-15-00900-CVPublished
1Opinion of the CourtLaura Carter Higley, Justice
National Church Residences of Alief, TX ("NCR") and the Harris County Appraisal District ("HCAD") each moved for rehearing of our August 9, 2016 opinion. We granted rehearing and withdrew our August 9, 2016 opinion and judgment. We now issue this opinion and a new judgment in their stead.
NCR owns an apartment complex providing federally-subsidized housing to low-income elderly persons. For tax years 2012 and 2013, NCR requested that it be exempt, as a charitable organization under Texas Tax Code section 11.18(d)(13), from paying ad valorem taxes. See TEX. TAX CODE ANN. § 11.18(d)(13) (West…
2Cases cited26 opinions
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