Leander Independent School District v. Cedar Park Water Supply Corp.

WALKER, Justice.

The principal question to be decided in this case is whether the Legislature may validly exempt the property of a nonprofit water supply corporation from taxation. We hold that it may not.

The suit was brought by Cedar Park Water Supply Corporation against Leander Independent School District to obtain a judgment declaring that Cedar Park’s property is exempt from taxation. Both parties moved for summary judgment, and Leander’s motion was granted by the trial court. The Court of Civil Appeals reversed the judgment of the trial court and rendered judgment declaring that the…