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COUNTY OF DALLAS v. ROMAN CATHOLIC DIOCESE

No. 05-99-01608-CV.

41 S.W.3d 739 (2001)

COUNTY OF DALLAS TAX COLLECTOR, Dallas County Community College District, Parkland Hospital District, Dallas School Equalization Fund, City of Dallas, Dallas Independent School District, Dallas County Education District, and Downtown Improvement District No. 1, Appellants, v. ROMAN CATHOLIC DIOCESE OF DALLAS, Appellee.

Court of Appeals of Texas, Dallas.

January 25, 2001.

Attorney(s) appearing for the Case

Edward Lopez, Jr., Linebarger Heard Goggan Blair Graham Pena Sampson, Dallas, for Appellants.

Thomas M. Melsheimer, M. Brett Johnson, Fish & Richardson P.C., for Appellee.

Before Justices LAGARDE, BRIDGES and MARTIN RICHTER.

OPINION

MARTIN RICHTER, Justice.

The County of Dallas taxing authorities ("Taxing Authorities") brought suit against the Roman Catholic Diocese of Dallas ("Diocese") seeking collection of delinquent ad valorem taxes for the years 1987 through 1992. The Diocese asserted it is not liable for the accrued ad valorem taxes because it is a religious organization using property primarily for religious purposes. The Diocese moved for summary judgment, asserting...

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