An appraisal district appeals the trial court's judgment finding the appellant, an association of realtors, met the requirements of a statute for exemption from taxation. The phrase "public charitable function" includes, at a minimum, everything that the Supreme Court has considered in Boyd to be a "charitable purpose;" promoting a local community's common economic interests of commercial enterprises, improving the business conditions of one or more types of business of a local community, or otherwise providing services to aid in economic development for a local community are at least included within the Boyd charitable purpose of "other purposes the accomplishment of which is beneficial to the community." The trial court's judgment is affirmed as modified to delete an award of attorneys' fees. Waco Court of Appeals, No. 10-11-00438-CV, 04-18-2013.
Brazos County Appraisal District v. Bryan-College Station Regional Association of Realtors Inc.
Tex. App. Dist. 10
April 25, 2013