GALVESTON CENTRAL APPRAISAL DISTRICT, Petitioner,
v.
TRQ CAPTAIN'S LANDING, A Texas Limited Partnership and American Housing Foundation, A Texas Non-Profit Corporation, Respondents.
Supreme Court of Texas.https://leagle.com/images/logo.png
January 17, 2014.
Rehearing Denied March 21, 2014.
Attorney(s) appearing for the Case
Michael W. Eaton , The Eaton Law-Firm, PLLC, Southlake, TX, for Hogan Properties Company, Inc.
Chief Justice HECHT delivered the opinion of the Court.
This case, like AHF-Arbors at Huntsville I, LLC v. Walker County Appraisal District,1 concerns the ad valorem tax exemption available under section 11.182 of the Texas Tax Code for property that a community housing development organization ("CHDO") "owns". One issue, as in AHF-Arbors, is whether a CHDO must have legal title to the property to qualify for the exemption...
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