South ½ Block 8 Venture v. Travis Central Appraisal District

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN NO. 03-23-00764-CV South ½ Block 8 Venture, Appellant v. Travis Central Appraisal District, Appellee FROM THE 353RD DISTRICT COURT OF TRAVIS COUNTY NO. D-1-GN-21-001040, THE HONORABLE MADELEINE CONNOR, JUDGE PRESIDING OPINION This case concerns whether a church’s equitable ownership and use of real property can exempt that tract from property tax when another entity is the legal or deeded owner of that tract. South ½ Block 8 Venture (Venture) claims that one of its partners—a church—has equitable title to a parcel it conveyed to the Venture…