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BEXAR COUNTY APPRAISAL REVIEW BD. v. FIRST BAPTIST CHURCH

No. 04-89-00543-CV.

800 S.W.2d 892 (1990)

BEXAR COUNTY APPRAISAL REVIEW BOARD, et al., Appellants, v. FIRST BAPTIST CHURCH, et al., Appellees.

Court of Appeals of Texas, San Antonio.

Rehearing Denied November 28, 1990.

Attorney(s) appearing for the Case

Dennis K. Drake, Robert E. Etlinger, Law Office of Dennis K. Drake, San Antonio, for appellants.

Robert J. Myers, Willis, Hickey, Hougham & Myers, San Antonio, William W. Kilgarlin, Powell, Popp & Ikard, Austin, for appellees.

Before BUTTS, REEVES and PEEPLES, JJ.

OPINION

PEEPLES, Justice.

Appellants Bexar County Appraisal Review Board and the Bexar Appraisal District (collectively referred to as BCARB) appeal from a judgment based on a jury finding that two parking lots owned by the First Baptist Church of San Antonio (the church) and leased to the Valero Realty Company (Valero) are exempt from property taxes for 1984-1986. The judgment ordered that the value of the property on the appraisal roll be reduced to zero...

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