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TEXAS VOA ELDERLY HOUSING, INC. v. MCAD

No. 09-98-304 CV.

990 S.W.2d 938 (1999)

TEXAS VOA ELDERLY HOUSING, INC., Appellant, v. MONTGOMERY COUNTY APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, Beaumont.

Decided April 29, 1999.

Attorney(s) appearing for the Case

Laurellen E. Ratliff, William Ikard, Cara Lacy, Julie Ashton, Popp & Ikard, Austin, for appellant.

Joseph T. Longoria, Robert Mott, Perdue Brandon Fielder Collins & Mott, LLP, Houston, for appellee.

Before WALKER, C.J., BURGESS and STOVER, JJ.

OPINION

DON BURGESS, Justice.

This is an ad valorem tax case for the tax years 1993, 1995 and 1996 challenging the denial of Texas VOA Elderly Housing, Inc.'s (Texas VOA) application for a charitable exemption under TEX. TAX CODE ANN. §§ 11.18(d)(3), 11.18(d)(13) (Vernon Supp. 1999). Texas VOA originally filed a motion for summary judgment requesting the trial court decide as a matter of law that Texas VOA be granted the exemption. The Montgomery...

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