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NUECES COUNTY v. PEOPLE'S BAPTIST CHURCH

No. 13-92-411-CV.

860 S.W.2d 627 (1993)

NUECES COUNTY APPRAISAL DISTRICT, et al., Appellants, v. CORPUS CHRISTI PEOPLE'S BAPTIST CHURCH, INC., Appellee.

Court of Appeals of Texas, Corpus Christi.

Rehearing Overruled September 15, 1993.

Attorney(s) appearing for the Case

Kent M. Rider, Russell R. Graham, Calame, Linebarger, Graham & Pena, Austin, for appellants.

Daniel Jon Loomis, Charlotte A. Cover, David C. Gibbs, Jr., Gibbs & Craze, Conneaut, OH, Clyde J. Jackson, Jr., Law Office of Clyde J. Jackson, Jr., Corpus Christi, for appellee.

Dan Morales, Atty. Gen., Gregory E. Perry, Asst. Atty. Gen., Will Pryor, First Asst. Atty. Gen., Mary F. Keller, Deputy Asst. Atty. Gen., Harriet D. Burke, Asst. Atty. Gen. Chief, Taxation Div., Austin, for interested party.

Before BENAVIDES, KENNEDY and DORSEY, JJ.

OPINION

BENAVIDES, Justice.

This appeal involves a constitutional attack on § 11.433 of the Texas Property Tax Code. Tex.Tax Code Ann. § 11.433 (Vernon 1992). In accordance with § 11.433, the trial court ruled that appellee, Corpus Christi People's Baptist Church was entitled to an ad valorem tax exemption for certain portions of its real property for tax years 1986 through 1989. See Tex.Tax Code Ann. § 11.20. The court specifically...

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