Equitable ownership by charitable tenant justifies exemption

The Texas statute granting real estate tax exemption to churches that use property for religious purposes applies where the church is the “equitable owner” of the property that is legally owned by a non-religious entity, the Court of Appeals of Texas has held. It has applied a definition of “ownership” utilized by the state Supreme Court in granting tax exemption to real estate equitably owned by a community housing development organization (a “CHODO”).