Odyssey 2020 Academy, Inc. v. Galveston Central Appraisal District (Opinion)Annotate this Case
In this tax exemption case concerning privately owned real property in Galveston County the Supreme Court affirmed the judgment of the court of appeals affirming the district court's grant of summary judgment for the Galveston Central Appraisal District, holding that Odyssey 2020 Academy was not entitled to an exemption from the ad valorem tax.
The property at issue was subleased by Odyssey, which used the property to operate a public charter school. Odyssey contractually agreed to pay the property owners' ad valorem taxes and requested that the Galveston Central Appraisal District exempt the property from taxation as "property owned by this state" under section 11.11(a) of the Tax Code. The District denied the exemption request. On review, the district court granted summary judgment for the District. The court of appeals affirmed. The Supreme Court affirmed, holding that, on these facts, the Constitution does not merit an exemption for Odyssey.