BAPTIST MEMORIALS v. TOM GREEN COUNTY

No. 3-92-299-CV.

851 S.W.2d 938 (1993)

BAPTIST MEMORIALS GERIATRIC CENTER, Appellant, v. TOM GREEN COUNTY APPRAISAL DISTRICT and Tom Green County Appraisal Review Board, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled May 19, 1993.


Attorney(s) appearing for the Case

James M. Nias, Small, Craig & Werkenthin, Austin, for appellant.

Russell R. Graham, Calame Linebarger Graham & Pena, Austin, for appellees.

Before POWERS, ABOUSSIE and SMITH, JJ.


ABOUSSIE, Justice.

This case presents the difficult question of whether property owned and used by a charitable organization is automatically entitled to a tax exemption without regard for the property's use or purpose. We hold that it is not. Therefore, we will affirm the judgment of the district court.

BACKGROUND

Baptist Memorials Geriatric Center ("Baptist Memorials") is a non-profit corporation organized under the supervision and control of the...

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