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plaintiffprecedenttrialsummary judgmentoverruledlevy
defendantappealtrialsummary judgmentlevy

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City of Amarillo v. Paramount Terrace Christian Church of Amarillo, 530 S.W.2d 323

Facts

The trial court entered summary judgment enjoining the City of Amarillo, Amarillo Independent School District, Amarillo College District, and Amarillo Hospital District from levying taxes on property owned by Paramount Terrace Christian Church. The property in question has been exclusively occupied by the church's Minister of Music since its purchase. The church also owns another residence occupied by its Minister, and all properties owned by the church used as dwelling places for its ministers occupy less than one acre and yield no revenue to the plaintiffs.

The trial court entered summary judgment enjoining defendants, the City of Amarillo, Amarillo Independent School District, Amarillo College District and Amarillo Hospital District, from making an assessment of, levying on, or collecting taxes on a certain property owned by Paramount Terrace Christian Church. The property in question is occupied exclusively, and has been occupied exclusively since its purchase, by the church's Minister of Music.

Issue

Whether the property occupied by the church's Minister of Music is exempt from taxation under Texas law.

Defendants appeal, contending that the second manse is taxable under the Texas Constitution, art. VIII, s 2, and Articles 7150 and 7150b, Vernon's Ann.Civ.St., as interpreted in City of Houston v. South Park Baptist Church of Houston, 393 S.W.2d 354 (Tex.Civ.App.—Houston 1965, writ ref'd).

Rule

The property in question is exempt from taxation as established by the Supreme Court in McCreless v. City of San Antonio, which overruled previous interpretations regarding the taxation of church property.

Following that authority we hold that the property in question is exempt from taxation.

Analysis

The court applied the rule from McCreless, determining that the property occupied by the church's Minister of Music was exempt from taxation. The court noted that the taxing authorities' arguments regarding the taxability of the second manse were based on overruled precedent, and thus did not hold. Additionally, the court clarified that the suit was not for the collection of delinquent taxes, allowing for costs to be assessed against the taxing authorities.

However, the cause before us is not one for the collection of delinquent taxes, and, the suit not being within the statutory exemption, the taxing authorities may have costs taxed against them on the same basis as any other litigant.

Conclusion

The appellate court affirmed the trial court's judgment, enjoining the taxing authorities from levying taxes on the church property and assessing costs against them.

The judgment of the trial court is affirmed.

Who won?

Paramount Terrace Christian Church prevailed in the case because the court found that the property in question was exempt from taxation under Texas law.

The court assessed costs against defendant taxing authorities.

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