Santa Rosa Infirmary v. City of San Antonio

Summary

The Texas Supreme Court reversed the Court of Civil Appeals and affirmed the trial court's judgment that the Santa Rosa Infirmary's property is exempt from taxation under the Texas Constitution and Revised Statutes. The Court held that the infirmary is a purely public charitable institution whose exclusive use of the property and the application of its profits to charitable purposes satisfy the statutory and constitutional requirements for exemption, and that the Court may decide such pure questions of law without reference to the appellate court's factual findings when the evidence is undisputed.