Sweetwater Independent School District v. ReCor, Inc.

DICKENSON, Justice.

The single issue before us in this appeal is whether the “property of counties” which is devoted exclusively “to the use and benefit of the public” is exempt from taxation under the State Constitution when the tax exemption is not timely urged during appraisal proceedings pursuant to the property tax code. We hold that the exemption was not lost when the counties did not participate in the appraisal proceedings. The trial court’s summary judgment that the counties’ property is “exempt from taxation” is affirmed.

Background Facts

Appellants are the tax authorities who were…