| delinquent tax suit | taxing units entities | unpaid taxes penalties and interest | Texas Property Tax Code | evidence in property tax suit | certified copy of tax records | delinquency notice | Ad valorem tax protest | property tax assessment | appraisal appeal | dispute | excessive valuation | unequal appraisal | appeals process | administrative remedies | exhaustion doctrine | deadlines | notice | property owner standing to bring judicial review suit under Texas Property Tax Code | Appeals from Tax Delinquency Suits: Houston Appellate Decisions Also see ---> Ad Valorem Property Tax Appraisal Appeals Also see ---> HCAD Property Tax Valuation / Appraisal Appeals Seiflein v. City of Houston (Tex.App.- Houston [1st Dist.] Feb. 4, 2010)(Higley) (ad valorem tax delinquency suit judgment affirmed)(evidence to prove delinquent taxes owed by property owner in tax suit, burden-shifting, requirement to rebut prima facie case) Once the taxing authorities met their burden to show that taxes were due and delinquent, the burden shifted to the tax payer to introduce competent evidence to invalidate the assessments. Defendant property owner did not present any evidence and thus failed to rebut the evidentiary presumption created by the introduction of certified tax records) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Higley Before Chief Justice Radack, Justices Alcala and Higley 01-09-00361-CV Phil Seiflein v. City of Houston Appeal from 164th District Court of Harris County Trial Court Judge: Hon Alexandra Smoots-Hogan Gillum v. Harris County (Tex.App.- Houston [1st Dist.] Oct. 22, 2009)(Higley) (ad valorem property tax case, tax suit, appeal from tax master to referring court, de novo trial) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Higley Before Justices Jennings, Higley and Sharp) 01-08-00551-CV Jennifer Gillum v. Harris County Appeal from 157th District Court of Harris County Trial Court Judge: Hon. Randy Wilson Goffney v. HISD (Tex.App.- Houston [1st Dist.] Jul. 30, 2009)(Hanks) (delinquent property tax suit, standing to appeal, preservation of error re: constitutional challenge, due process challenge, inadequate briefing results in waiver of argument on appeal) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Hanks Before Justices Keyes, Hanks and Bland 01-08-00063-CV Willie H. Goffney and Gladys R. Goffney v. Houston Independent School District Appeal from 165th District Court of Harris County Trial Court Judge: Hon. Elizabeth Ray Expo Motorcars, LLC v. HCAD (Tex.App.-Houston [1st Dist.] Jul. 23, 2009)(Jennings) (tax protest suit, constitutionality, due process, motor vehicle inventory value) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Jennings Before Justices Jennings, Keyes and Higley 01-08-00473-CV Expo Motorcars, LLC. v. Harris County Appraisal District, Harris County Appraisal Review Board Appeal from 270th District Court of Harris County Hays v. Butler (Tex.App.- Houston [1st Dist.] May 21, 2009)(Alcala) (property tax litigation, validity of tax judgment void judgment, foreclosure, real estate litigation, title dispute) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Alcala Before Chief Justice Radack, Justices Alcala and Hanks 01-08-00197-CV Lloyd Hays and Shelia Manus v. J. Dude Butler and Karen B. Butler Appeal from 405th District Court of Galveston County Trial Court Judge: Hon Wayne Mallia Dissenting Opinion by Justice Jennings Royal I.S.D. v. Ragsdale, Jr. (Tex.App.- Houston [14th Dist.] Nov. 25, 2008)(Hedges) (tax suit, excess proceeds form foreclosure sale, limitations, appellate jurisdiction, interlocutory, final orders) Before Chief Justice Hedges, Justices Brown and Boyce 14-07-00181-CV Royal Independent School District v. John W. Ragsdale, Jr., as Trustee for the Chapter 7 Bankruptcy Estate of Mortgage Funding Network, Inc. Appeal from 9th District Court of Waller County Previous owner of property lacked standing to challenge HCAD's appraisal and to file suit for judicial review of board's decision in property tax protest; new owner's suit barred for failure to comply with exhaustion-of-remedies requirement, which is jurisdictional under Texas Supreme Court precedent Koll Bren Fund VI LP v. HCAD (Tex.App.- Houston [1st Dist.] Feb. 28, 2008) (Radack) (standing for property tax protest and judicial review suit, tax appeal, suit for judicial review, exhaustion of administrative remedies under the Property Tax Code) AFFIRM TRIAL COURT JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Jennings and Bland 01-07-00321-CV Koll Bren Fund VI LP and Hartman 3100 Weslayan Acquisitions, LP v. Harris County Appraisal District and The Appraisal Review Board of Harris County Appraisal District Appeal from 113th District Court of Harris County (Judge Hon. Patricia Hancock) 2007 Ad Valorem Property Tax Suit Cases on Appeal Justices disagree on delinquent tax penalties and interest in tax suit HISD v. Old Farms Owners Ass'n (Tex.App.- Houston [1st Dist.] Jul. 26, 2007)(Higley)(tax suit, assessment of penalties and interest where tax statement was not mailed to property owner or agent at correct address)(construction of legislative amendments, savings clause) REVERSE TRIAL CURT JUDGMENT AND REMAND CASE TO TC FOR FURTHER PROCEEDINGS: Opinion by Justice Higley Before Chief Justice Radack, Justices Keyes and Higley 01-04-00538-CV Houston Independent School District, et al., v. Old Farms Owners Association, Inc., et al., Appeal from 270th District Court of Harris County (Hon. Brent Gamble) Dissenting Opinion by Justice Keyes in HISD v. Old Farms Owners Association (Tex.App.- Houston [1st Dist.] Jul. 26, 2007) Court Issues New Opinion on Rehearing in Excel v. Alief I.S.D. Excel Auto and Truck Leasing LLP v. Alief ISD (Tex. Aug. 31, 2007)(op. on rehr'g by Hanks) (tax appeal on issue of ownership of leased property for tax purposes; construction of motor vehicle leasing agreement; lease vs. sale with security interest) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Hanks Before Justices Taft, Keyes and Hanks 01-04-01185-CV Excel Auto and Truck Leasing, L.L.P. v. Alief Independent School District et al. Appeal from 11th District Court of Harris County (The Honorable Mark Davidson) In this suit for delinquent ad valorem taxes, Excel Auto & Truck Leasing, L.L.P., appellant/taxpayer, complains of the trial court's granting summary judgment in favor of the various taxing units, appellees. In three issues, Excel argues that the trial court erred in (1) finding that it was the owner of the vehicles and liable for ad valorem taxes; (2) finding that there was no genuine issue as to any material fact as to ownership of the vehicles; and (3) granting summary judgment to Pasadena Independent School District ("ISD"), which filed no Motion for Summary Judgment, rendering the judgment interlocutory. We affirm. Concurring Opinion by Justice Keyes (dissenting from denial of rehearing)(sale with security interest vs. lease, UCC) Prior opinion: Excel Auto v. Alief ISD (Tex.App.- Houston [1st Dist.] Apr. 19, 2007)(superseded opinion by Hanks)(who is responsible for property tax on leased vehicles?)
Vehicles - Leases clearly stated that they may be terminated; contrary summary judgment evidence excluded Excel Auto v. Alief ISD (Tex.App.- Houston [1st Dist.] Apr. 19, 2007)(superseded opinion by Hanks) (property tax appeal; judicial review, affirmative defense of nonownership of leased vehicles rejected) AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Hanks Before Justices Taft, Keyes and Hanks 01-04-01185-CV Excel Auto and Truck Leasing, L.L.P. v. Alief Independent School District et al. Appeal from 11th District Court of Harris County (Judge Mark Davidson) denied) Sheriff Sale of House Not Undone Mark McCoy v. Rogers (Tex.App.- Houston [1st Dist.] May 31, 2007)(Radack) (suit to set aside constable sale deed, notice issue) AFFIRM TRIAL COURT JUDGMENT: Opinion by Chief Justice Radack Before Chief Justice Radack, Justices Keyes and Higley 01-06-00240-CV Mark McCoy v. Renee Rogers and Timothy Rogers Appeal from 165th District Court of Harris County (Hon. Elizabeth Ray) Appellant, Mark McCoy, filed this action to set aside a deed conveyed pursuant to an execution sale of real property that he previously owned. McCoy brings this appeal to challenge the summary judgment rendered in favor of appellees, Renee Rogers and Timothy Rogers, who purchased the property at the sale. McCoy presents a broad issue contending that the trial court erred by rendering summary judgment. (1) In two additional issues, McCoy contends that the sheriff's execution sale should be set aside (1) because of lack of compliance with the notice provisions of rules 637 and 647 of the Rules of Civil Procedure, (2) because he was not notified of the sale at his home address, and (3) because the Rogerses purchased the property at half its fair market value. We affirm. . |
| Appeals from Property Tax Delinquency Suits Cases from the Houston Courts of Appeals Houston Opinions |
| TEXAS SUPREME COURT DECISIONS ON PROPERTY TAX ISSUES Nueces County v. San Patricio County, No. 07-0166 (Tex. Jan. 25, 2008)(per curiam) (governmental immunity, county vs county dispute over wrongfully collected property taxes) Cameron Appraisal District v. Rourk, No. 04-0359 (Tex. Jun 2, 2006)(per curiam opinion)(tax on travel trailers) |
