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STUDENT HOUSING AUTH. v. BRAZOS COUNTY

No. 13-0593.

460 S.W.3d 137 (2015)

TEXAS STUDENT HOUSING AUTHORITY, Petitioner, v. BRAZOS COUNTY APPRAISAL DISTRICT and Appraisal Review Board for Brazos County Appraisal District, Respondents.

Supreme Court of Texas.

OPINION DELIVERED: April 24, 2015.

Rehearing Denied June 5, 2015.

Attorney(s) appearing for the Case

Cleve W. Doty , Baker Botts LLP, Austin, David L. Paschall , Goins Underkofler Crawford & Langdon, L.L.P., James W. Morris Jr. , Morris, Schorsch & Stapleton, P.C., Dallas, Joseph R. Knight , Baker Botts LLP, Austin, Kelley B. Hill , Pennington Hill, L.L.P., Southlake, Lindsey Reinhardt , Goins Underkofler Crawford & Langdon, L.L.P., Dallas, Thomas R. Phillips , Baker Botts LLP, Austin, for Petitioner Texas Student Housing Authority.

Jonathan E. `Jon' Miller , Rodgers Miller & Rodriguez, P.C., Bryan, William D. Ballard Jr. , First Assistant Brazos County Attorney, for Respondents Brazos County Appraisal District and Appraisal Review Board for the Brazos County Appraisal District.

Many university campuses remain abuzz during the summer months, hosting various sports and other extracurricular camps for kids and teens. This property-tax dispute poses a question of first impression: whether a dormitory-like facility owned by a "higher education facility authority" forfeits...

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