Abstract
Sharyland Water Supply Corp. was incorporated as a nonprofit corporation. In its articles of incorporation, Sharyland stated its mission as furnishing a water supply for general farm use and domestic purposes to individuals residing in the rural community of Sharyland and the surrounding rural areas. In 1988, Sharyland applied for an exemption from taxes on its buildings and tangible personal property on the basis that it was a charitable organization under Texas law. The application was denied. A trial court upheld the denial of an exemption.
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