Legal Opinion
Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District
Texas Supreme Court
Decided April 24, 2015No. 13-0593PublishedCited by 28 opinions
1Opinion of the CourtJustice Willett
Many university campuses remain abuzz during the summer months, hosting various sports and other extracurricular camps for kids and teens. This property-tax dispute poses a question of first impression: whether a dormitory-like facility owned by a “higher education facility authority” forfeits its statutory property-tax exemption by providing summer housing to non-college students attending university-sponsored instructional programs.
The appraisal district contends the exemption imposes an exclusive use/benefit condition — meaning summer campers’ use of otherwise vacant rooms defeats the…
2Cases cited14 opinions
- The City of El Paso v. Lilli M. HeinrichTexas Supreme Court · 2009
- City of Rockwall v. HughesTexas Supreme Court · 2008
- Entergy Gulf States, Inc. v. SummersTexas Supreme Court · 2009
- Texas Lottery Commission v. First State Bank of DeQueenTexas Supreme Court · 2010
- Alex Sheshunoff Management Services, L.P. v. JohnsonTexas Supreme Court · 2006
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- BankDirect Capital Finance, LLC v. Plasma Fab, LLCTexas Supreme Court · 2017
- Jefferson County, Texas v. Jefferson County Constables AssociationTexas Supreme Court · 2018
- Jackson v. Wildflower Production Co.Court of Appeals of Texas · 2016
- Brazos Electric Power Cooperative, Inc. v. Texas Commission on Environmental Quality and Richard A. Hyde, Executive Director of TCEQ, Texas Court of Appeals, 8th District (El Paso)2017
- Todd Mitchell v. State, Texas Court of Appeals, 8th District (El Paso)2015
23 more not listed; retrieve them via the Exa API.