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UNIVERSITY CHRISTIAN CHURCH v. CITY OF AUSTIN

No. 14637.

724 S.W.2d 94 (1986)

UNIVERSITY CHRISTIAN CHURCH, Appellant, v. CITY OF AUSTIN, et al., Appellees.

Court of Appeals of Texas, Austin.

Rehearing Denied February 25, 1987.

Attorney(s) appearing for the Case

Elizabeth G. Bloch, Hilgers & Watkins, Austin, for appellant.

Honorable Ken Oden, Co. Atty., Kathy D. Boutchee, Asst. Co. Atty., Austin, for appellees.

Before POWERS, BRADY and CARROLL, JJ.

BRADY, Justice.

The University Christian Church appeals from a judgment for ad valorem taxes imposed by appellees, the City of Austin, Austin Independent School District, and Travis County. The taxes were imposed on two church parking lots leased to a commercial parking lot company under an arrangement reserving certain parking rights for the church. The church asserts the lots are exempt from taxation under Tex.Tax Code Ann. § 11.20(a)(1) (1982) as property...

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