Court of Appeals of Texas November 20, 1997, No. 11-97-110-CV (Sweetwater Independent School District v. ReCor, Inc.)

DICKENSON, Justice.

The single issue before us in this appeal is whether the “property of counties” which is devoted exclusively “to the use and benefit of the public” is exempt from taxation under the State Constitution when the tax exemption is not timely urged during appraisal proceedings pursuant to the property tax code.