State v. Alliance Village, Inc.

OPINION

YOUNG, Justice.

This is an appeal from a suit in which a nursing home was found to qualify as a purely public charity and entitled to an exemption from ad valorem taxation. The State of Texas instituted this suit for itself and on behalf of other taxing entities for delinquent taxes for the years 1971 through 1976 on property owned by the Alliance Village, Inc., appellee. Appellee Village defended on the grounds that as a public charity it was exempt from taxation. The case was tried to the court without a jury. The trial judge found that appellee was a public charity and therefore…