Texas Conference Ass'n of Seventh-Day Adventists v. Leander Independent School District

I respectfully dissent to part I of the majority’s opinion reversing the trial court’s judgment as to taxes owed for the years 1977-1979. The majority’s statement and interpretation of ultimate issue (4) as one of the criteria for exemption is not consistent with the language of Tex.Rev. Civ.Stat.Ann. art. 7150 § 2(a) (1960) or the act as a whole. The clause, “operating under a State or National Organization of like character,” refers to the nature or character of the association as one operating for the joint and threefold purpose stat*363ed in section 2(a) of the article. Special issues 1, 2,…