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HIGHLAND CHURCH OF CHRIST v. POWELL

No. 5667.

644 S.W.2d 177 (1982)

HIGHLAND CHURCH OF CHRIST, Appellant, v. Leroy E. POWELL, Tax Assessor-Collector for the City of Abilene et al., Appellees.

Court of Appeals of Texas, Eastland.

Rehearing Denied January 13, 1983.

Attorney(s) appearing for the Case

Glenn E. Heatherly, Rhodes, Doscher & Heatherly, Abilene, for appellant.

Gary C. Landers, First Asst. City Atty., Aleta Hacker, Wagstaff, Harrell, Alvis, Stubbeman & Seamster, Abilene, Shelburne J. Veselka, McCreary & Huey, Austin, for appellees.

McCLOUD, Chief Justice.

The issue is whether or not a part of a building in which the Highland Church of Christ conducts the church's Herald of Truth Radio and Television Ministry is exempt from ad valorem taxation. The Highland Church of Christ, an unincorporated religious association, located in Abilene, Texas, filed suit seeking a declaratory judgment that its property was exempt from taxation for the years 1978, 1979 and 1980. Following a jury trial, judgment...

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