Legal Opinion

Gables Realty Limited Partnership v. Travis Central Appraisal District

Texas Court of Appeals, 3rd District (Austin)

Decided May 31, 2002No. 03-01-00651-CVPublished

1Opinion of the Court

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN

NO. 03-01-00651-CV

Gables Realty Limited Partnership, Appellant

v.

Travis Central Appraisal District, Appellee

FROM THE DISTRICT COURT OF TRAVIS COUNTY, 201ST JUDICIAL DISTRICT

NO. 99-09733, HONORABLE LORA J. LIVINGSTON, JUDGE PRESIDING

The question presented by this appeal is whether, under section 25.07 of the Texas Tax Code, state-owned property remains tax exempt after it is leased "for compensation to a private business enterprise . . . for a purpose not related to the performance of" state duties and functions. See Tex. Tax Code Ann. §§…

2Cases cited24 opinions

  1. Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
  2. Cameron v. Terrell & Garrett, Inc.Texas Supreme Court · 1981
  3. Natividad v. Alexsis, Inc.Texas Supreme Court · 1994
  4. Commissioners Court of Titus County v. AganTexas Supreme Court · 1997
  5. Quick v. City of AustinTexas Supreme Court · 1999

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