Texas Court of Appeals Sustains Taylor County’s Appraisal, Finds Taxpayer Not Exempt From Property Taxes

The Texas Court of Appeals issued a decision affirming the appraisal of the Central Appraisal District of Taylor County against the taxpayer for delinquent property taxes. The taxpayer argued it was exempt from property taxes as a religious organization separate from Texas civil society. The court construed the argument as a challenge to both subject matter and personal jurisdiction. The court found a Texas court can exercise personal jurisdiction over any resident of the state, natural or otherwise. The court rejected the subject matter challenge, finding that the First Amendment Free Exercise Clause was not violated because the exemption application ...