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A platform for research: civil engineering, architecture and urbanism
Nonprofit Water Supplier Must Pay Property Taxes
North Alamo Water Supply and Sharyland Water Supply are nonprofit Texas corporations. Property owners in areas served by these corporations who wish to receive water from them must pay a membership fee. The corporations also collect a connection charge and bill their members monthly for the water they receive. Both companies sought exemption from ad valorem taxes levied against their buildings and tangible personal property on the basis that each qualified as a purely charitable organization pursuant to the Texas constitution, which exempts institutions of purely public charity from paying property taxes. The requests were denied by the administrative agencies and the trial and intermediate appellate courts.
Nonprofit Water Supplier Must Pay Property Taxes
North Alamo Water Supply and Sharyland Water Supply are nonprofit Texas corporations. Property owners in areas served by these corporations who wish to receive water from them must pay a membership fee. The corporations also collect a connection charge and bill their members monthly for the water they receive. Both companies sought exemption from ad valorem taxes levied against their buildings and tangible personal property on the basis that each qualified as a purely charitable organization pursuant to the Texas constitution, which exempts institutions of purely public charity from paying property taxes. The requests were denied by the administrative agencies and the trial and intermediate appellate courts.
Nonprofit Water Supplier Must Pay Property Taxes
Journal ‐ American Water Works Association ; 83 ; 18b-18
1991-11-01
1 pages
Article (Journal)
Electronic Resource
English
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