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KLEIN SCHOOL D. v. APPRAISAL REV. BD.

No. 6-92-087-CV.

843 S.W.2d 201 (1992)

KLEIN INDEPENDENT SCHOOL DISTRICT, Appellant, v. APPRAISAL REVIEW BOARD FOR the HARRIS COUNTY APPRAISAL DITRICT, Harris County Appraisal District, and Northwest Harris County Municipal Utility District No. 19, Appellees.

Court of Appeals of Texas, Texarkana.

November 24, 1992.

Attorney(s) appearing for the Case

Jeffrey William Clark, F. James Wunderlich, Houston, for appellant Klein Ind. School Dist.

Kenneth Wall, Olson & Olson, Houston, for appellees Appraisal Review Bd. and Harris County Appraisal Dist.

Mark W. Brooks, Young & Brooks, Houston, for appellee N.W. Harris County Municipal Utility Dist.

Before CORNELIUS, C.J., and BLEIL and GRANT, JJ.

OPINION

BLEIL, Justice.

Klein Independent School District appeals the judgment upholding the tax-exempt status of certain real property owned by Northwest Harris County Municipal Utility District No. 19 as determined by the appraisal district and upheld by the appraisal review board. The issue before us is whether property owned by one political subdivision solely for resale is subject to ad valorem taxation by another political subdivision. We hold that...

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