A Church Camp Is Not an Actual Place of Religious Worship Within the Meaning of Texas Constitutional and Statutory Provisions Governing Tax Exemptions
Boyd, Samuel Lane
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Examines the Texas Court of Civil Appeals of Fort Worth case Davies v. Meyer. In Davies, the Bishop of the Episcopal Diocese of North Texas sought a ruling that his church’s camp, “a 155-acre tract ... was exempt from ad valorem taxes under Texas law as ‘an actual place of religious worship.’” The court held that Texas law did not extend the ad valorem tax exemption to church camps. The author believes that this holding is not reflective of the State of Texas’s interest in the religious welfare of her youth.