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LAUREL LAND MEM. PARK v. DALLAS CENT. APPRAISAL

No. 05-94-01668-CV.

911 S.W.2d 783 (1995)

LAUREL LAND MEMORIAL PARK, INC., Little Bethel Memorial Park, Inc., Restland of Dallas, Inc., and Roselawn Memorial Gardens, Inc., Appellants, v. DALLAS CENTRAL APPRAISAL DISTRICT, Dallas Central Appraisal District Appraisal Review Board, and Foy Mitchell, Jr., Appellees.

Court of Appeals of Texas, Dallas.

October 20, 1995.

Attorney(s) appearing for the Case

Patricia Hummel Seifert, Kelly Noblin, Crouch & Hallett, LLP, Dallas, Mike M. Tabor, Clark West Keller Butler & Ellis, LLP, Dallas, for appellants.

Jerry D. Mason, Clark, West, Keller, Butler & Ellis, Dallas, for appellees.

Before BAKER, MORRIS, and DEVANY, JJ.

OPINION

MORRIS, Justice.

This summary judgment case presents an unanswered question of law. We decide whether publicly dedicated cemetery property is exempt from ad valorem taxation even though a corporation organized to make profit owns the property. We conclude the property is exempt from taxation.

In four points of error, Laurel Land Memorial Park, Inc., Little Bethel Memorial Park, Inc., Restland of Dallas, Inc., and Roselawn Memorial Gardens...

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