Hilltop Village, Incorporated, Petitioner v. Kerrville Independent School District, Respondent

Summary

The Texas Supreme Court affirmed the Court of Civil Appeals, holding that Hilltop Village, Incorporated does not qualify as an institution of purely public charity and therefore is not exempt from ad valorem taxation. The Court reasoned that the corporation's properties are not dedicated exclusively to charitable use and that it does not serve the public without regard to residents' ability to pay. A dissent argued the opposite, contending that the home meets the statutory and constitutional criteria for exemption.