Birdville Independent School Dist. v. First Baptist Church of Haltom City

OPINION

FARRIS, Justice.

Appellants sued appellee for delinquent taxes owed on property owned by appellee and used for a private school. Appellee contends that the procedure for claiming tax exempt status, i.e., the filing of an application for exemption, violated its religious tenets and restricted its free exercise of religion. The trial court held that the application procedure violated appellee’s rights to the free exercise of religion under the first amendment of the federal constitution and rendered judgment on the jury’s verdict for appellee.

Appellants raise four points of error. In…