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GABLES REALTY LTD. v. TRAVIS CENTRAL APPRA.

No. 03-01-00651-CV.

81 S.W.3d 869 (2002)

GABLES REALTY LIMITED PARTNERSHIP, Appellant, v. TRAVIS CENTRAL APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, Austin.

May 31, 2002.

Attorney(s) appearing for the Case

Laurie Ratliff, Popp & Ikard, LLP, Austin, for Appellant.

Judith A. Hargrove, Linebarger Goggan Blair Pena & Sampson, LLP, Austin, Appellee.

Before Justices KIDD, PATTERSON and PURYEAR.

JAN P. PATTERSON, Justice.

The question presented by this appeal is whether, under section 25.07 of the Texas Tax Code, state-owned property remains tax exempt after it is leased "for compensation to a private business enterprise ... for a purpose not related to the performance of" state duties and functions. See Tex. Tax Code Ann. §§ 11.11(d), 25.07(a) (West 2002). Gables Realty sued the Travis Central Appraisal District seeking a reduction of the...

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