Legal Opinion

Bexar County Appraisal Review Board v. First Baptist Church

Texas Court of Appeals, 4th District (San Antonio)

Decided January 20, 1993No. 04-89-00543-CVPublishedCited by 16 opinions

1Opinion of the Court

ON APPELLANTS’ MOTION FOR REHEARING

PEEPLES, Justice.

The motion for rehearing is overruled. Our previous opinion is withdrawn and replaced by the following.

Earlier in this property tax exemption case, we held that the evidence was legally insufficient to support the jury’s finding that a church parking lot was used primarily for religious purposes. Bexar County Appraisal Review Bd. v. First Baptist Church, 800 S.W.2d 892 (Tex.App.-San Antonio 1990). The supreme court disagreed with that ruling and returned the cause to us for consideration of points of error that we did not reach. First…

2Cases cited29 opinions

  1. Lemon v. KurtzmanSupreme Court of the United States · 1971
  2. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  3. Bowen v. KendrickSupreme Court of the United States · 1988
  4. BHP Petroleum Co., Inc. v. MillardTexas Supreme Court · 1991
  5. Texas Monthly, Inc. v. BullockSupreme Court of the United States · 1989

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3Cited by16 opinions

  1. Southwest Guaranty Trust Co. v. Hardy Road 13.4 Joint Venture, Texas Court of Appeals, 1st District (Houston)1998
  2. Boatman v. Lites, Texas Court of Appeals, 12th District (Tyler)1998
  3. University of Texas at Austin v. Ables, Texas Court of Appeals, 3rd District (Austin)1996
  4. Tex-Air Helicopters, Inc. v. Appraisal Review Board of Galveston County, Texas Court of Appeals, 14th District (Houston)1997
  5. Tex-Air Helicopters, Inc. v. Harris County Appraisal District, Texas Court of Appeals, 6th District (Texarkana)2000

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