Texas Supreme Court January 17, 2014, No. 07-0010 (Galveston Central Appraisal District v. TRQ Captain's Landing)

Chief Justice HECHT

delivered the opinion of the Court.

This case, like AHF-Arbors at Huntsville I, LLC v. Walker County Appraisal District,1 concerns the ad valorem tax exemption available under section 11.182 of the Texas Tax Code for property that a community housing development organization (“CHDO”) “owns”.