KIDD, Justice.
Appellant Circle C Child Development Center, Inc. ("the Center") appeals the trial court's judgment denying its application for exemption from ad valorem taxes. The sole issue before this Court is whether a "child development center" qualifies as a school for purposes of obtaining tax-exempt status pursuant to section 11.21 of the Texas Tax Code. The trial court concluded that the Center is not used exclusively for educational functions under section...
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