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AMERICAN HOUSING v. CALHOUN CTY. APPRAISAL

No. 13-05-00496-CV.

198 S.W.3d 816 (2006)

AMERICAN HOUSING FOUNDATION and Sea Greens Partnership, Ltd., Appellants, v. CALHOUN COUNTY APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, Corpus Christi-Edinburg.

July 27, 2006.

Attorney(s) appearing for the Case

Andrew Little, Christopher Jensen, John Ben Blanchard, Sprouse, Shrader and Smith, for appellants.

Kirk Swinney, McCreary, Veselka, Bragg & Allen, Austin, for appellee.

Before Justices HINOJOSA, RODRIGUEZ, and GARZA.

OPINION

Opinion by Justice HINOJOSA.

Appellants, American Housing Foundation ("American Housing") and Sea Greens Partnership, Ltd. ("Sea Greens") appeal the rejection of their application for a property tax exemption by appellee, Calhoun County Appraisal District ("Appraisal District"). We affirm.

A. BACKGROUND

Sea Greens is a Texas limited partnership and the legal title holder of the Sea Greens Apartments, a complex built in 1996 in Port...

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