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FIRST BAPTIST CHURCH v. BEXAR COUNTY

No. D-0689.

833 S.W.2d 108 (1992)

FIRST BAPTIST CHURCH OF SAN ANTONIO, et al., Petitioners, v. BEXAR COUNTY APPRAISAL REVIEW BOARD, et al., Respondents.

Supreme Court of Texas.

June 10, 1992.

Attorney(s) appearing for the Case

William Kilgarlin, Austin, Robert J. Myers, San Antonio, Sharmyn K. Lumsden, William Ikard, Austin, for petitioners.

Dennis K. Drake, San Antonio, for respondents.

OPINION

HIGHTOWER, Justice.

In this property tax exemption case, we consider whether there is some evidence to support a jury finding that two parking lots owned by First Baptist Church of San Antonio and leased to Valero Realty Company qualified for a property tax exemption. The trial court rendered judgment that the parking lots were exempt from property taxes. The court of appeals reversed and rendered, holding that the parking lots were not tax-exempt...

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