University Christian Church v. City of Austin

BRADY, Justice.

The University Christian Church appeals from a judgment for ad valorem taxes imposed by appellees, the City of Austin, Austin Independent School District, and Travis County. The taxes were imposed on two church parking lots leased to a commercial parking lot company under an arrangement reserving certain parking rights for the church. The church asserts the lots are exempt from taxation under Tex.Tax Code Ann. § 11.20(a)(1) (1982) as property used for the purpose of religious worship. After a jury trial, judgment was entered in favor of the taxing authorities. We will reverse…