Texas Supreme Court
North Alamo Water Supply Corporation, Petitioner v. Willacy County Appraisal District & Willacy County Appraisal…
April 3, 1991804 S.W.2d 894
Summary
The Texas Supreme Court held that North Alamo Water Supply Corporation and Sharyland Water Supply Corporation are not "purely public charities" under Article VIII, Section 2 of the Texas Constitution and therefore are not entitled to ad valorem tax exemption. The Court rejected the argument that the statutory definition in Tex. Tax Code §11.18 supersedes the constitutional requirements, affirming the lower courts' judgments.