Legal Opinion

Northwest Texas Conference of the United Methodist Church v. Happy Independent School District

Texas Court of Appeals, 7th District (Amarillo)

Decided October 6, 1992No. 07-91-0230-CVPublishedCited by 15 opinions

1Opinion of the Court

BOYD, Justice.

Northwest Texas Conference of the United Methodist Church Trustees (the Trustees) appeal from the summary judgment rendered in favor of Happy Independent School District (Happy) for delinquent property taxes, contending the property taxed is exempt under § 11.20 of the Texas Property Tax Code. 1 Based upon the rationale and authorities cited below, we affirm the judgment of the trial court.

Since 1927, the trustees have owned the property which is the basis for this controversy, a campsite located in Palo Duro Canyon (the property). From the inception of their ownership and…

2Cases cited11 opinions

  1. City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
  2. Webb County Appraisal District v. New Laredo Hotel, Inc.Texas Supreme Court · 1990
  3. Davis v. City of AustinTexas Supreme Court · 1982
  4. General Electric Credit Corporation v. Midland Central Appraisal DistrictTexas Supreme Court · 1992
  5. Appraisal Review Board v. International Church of the Foursquare GospelTexas Supreme Court · 1986

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3Cited by15 opinions

  1. Dallas County Appraisal District v. Funds Recovery, Inc., Texas Court of Appeals, 5th District (Dallas)1994
  2. Nevada Gold & Silver, Inc. v. Andrews Independent School District, Texas Court of Appeals, 8th District (El Paso)2005
  3. Houston Independent School District v. 1615 Corp., Texas Court of Appeals, 14th District (Houston)2007
  4. Inwood Dad's Club, Inc. v. Aldine Independent School Dist., Texas Court of Appeals, 1st District (Houston)1994
  5. St. Joseph Orthodox Christian Church v. Spring Branch Independent School District, Texas Court of Appeals, 14th District (Houston)2003

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