Adams v. Royse City
| Decision Date | 06 May 1933 |
| Docket Number | No. 11219.,11219. |
| Citation | 61 S.W.2d 853 |
| Parties | ADAMS v. ROYSE CITY. |
| Court | Texas Court of Appeals |
Appeal from District Court, Rockwall County; Joel R. Bond, Judge.
Suit by the City of Royse City against W. H. Adams. From a judgment in favor of the plaintiff, the defendant appeals.
Affirmed.
Renfro, Ledbetter & McCombs, of Dallas, for appellant.
Carl G. Miller, of Royse City, for appellee.
Appellee, Royse City, is a municipal corporation incorporated under the general laws of the state. Appellant, W. H. Adams, owns four separate pieces of real estate within appellee's corporate limits. Appellant became delinquent in his city taxes for the year 1928, and appellee instituted this suit to recover said delinquent taxes, interest, and penalties, in the total sum of $172.97, and prayed for the foreclosure of its tax lien as well as for personal judgment in the above amount. A trial before the court without a jury resulted in judgment in favor of appellee, and appellant has duly perfected an appeal to this court.
No statement of facts accompanies this record, but the trial court filed findings of fact which are not excepted to by either party. These findings are: (1) "That the City of Royse is a municipal corporation, duly incorporated under and by virtue of the general laws of the State of Texas, pertaining to the formation of cities and towns; (2) That Mack Sorrells was Mayor of the city of Royse City, Texas, during the year 1928; that W. S. Banks was City Secretary and City Tax Assessor and Collector for said city during the year 1928; that the said Mack Sorrells and W. S. Banks are both dead, having died prior to the filing of this suit; (3) That the City of Royse prepared a current tax roll for the year 1928, and said tax roll was certified to the Mayor as true and correct as required by law; that in said tax roll the following property was listed in the name of W. H. Adams and the following amounts of taxes listed against said property for the year 1928; (Here follows a description of the four pieces of land rendered by appellant for assessment, the respective amount for which each piece was assessed, and the amount of taxes assessed against each piece of land, the total amount of the taxes assessed being $139.65); (4) That the City of Royse prepared a delinquent tax roll for the year 1928, and said delinquent tax roll was certified to by the Mayor as true and correct as required by law; that in said delinquent tax roll, the following property was listed in the name of W. H. Adams, and the following amounts of taxes listed as delinquent taxes for the year 1928 against the following described tracts: (Here follows the description of the four pieces of real estate, the amount for which each was assessed, and the taxes assessed against each, totalling the amount of $139.65); (5) That said taxes, as listed in said current tax roll and delinquent tax record, are unpaid for the year 1928 and are now outstanding; (6) That W. H. Adams signed a rendition sheet before W. S. Banks, City Tax Assessor, rendering the property set out in said tax rolls for the year 1928, prior to the time said rolls were made up; (7) That an ordinance was passed prior to the year 1926, by said City of Royse, levying a tax of $.60 on the $100.00 valuation of all property in the city of Royse, for each year thereafter, to take care of bonded indebtedness; that said bonded indebtedness is now outstanding and was outstanding during the year 1928; (8) That the evidence failed to show that a City ordinance was not passed by the City of Royse, levying the balance of said taxes for the year 1928."
At the request of appellant, the trial court made a supplemental finding of fact as follows: "In the eighth finding of fact, filed in this cause on October 14, 1931, the court found that the evidence failed to show that a city ordinance was not passed by the City of Royse levying the balance of said taxes for the year 1928, and in addition to said finding, the court finds that there was no affirmative evidence that an ordinance was passed levying taxes for the year 1928, except the ordinance set out in the court's seventh finding of fact, filed in this cause on October 14, 1931, and that which might be inferred from the recitals of the approved tax rolls for the year 1928."
Appellee's petition states a cause of action against appellant for the recovery of the amount sued for and for a foreclosure of the tax lien on appellant's property. The only portion of the...
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Davis v. City of Austin
...the rebuttable presumption of law arising from the tax unit's prima facie case becomes conclusive. Adams v. Royse City, 61 S.W.2d 853, 855 (Tex.Civ.App.-Dallas 1933, writ ref'd); see also Keystone Operating Co. v. Runge Independent School District, 558 S.W.2d 82, 84 (Tex.Civ.App.-San Antoni......
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Wright v. Vernon Compress Co.
...Rules of Civil Procedure, adopted after the repeal of a portion of Article 7337, supra. For this reason, the case of Adams v. Royse City, Tex.Civ.App., 61 S.W.2d 853, er. ref., would not be applicable to the facts in this case. By applying the law in effect at the time the land was sold, we......
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Duval County Ranch Co. v. State, 16085
...(14th Dist.) 1971, no writ); Stone v. City of Dallas, 244 S.W.2d 937 (Tex.Civ.App. Waco 1951, writ dism'd); Adams v. Royse City, 61 S.W.2d 853 (Tex.Civ.App. Dallas 1933, writ ref'd); 21 J. Howell, Property Taxes §§ 391-411 (Texas Practice 1975). The truth and weight of the evidence offered ......
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Vernon Compress Co. v. Wright
...plaintiff to show no levy of the taxes had been made or prove such matters as would be necessary to defeat such sale. Adams v. Royse City, Tex.Civ.App., 61 S.W.2d 853, writ refused. This the plaintiff failed to Under this record, it is clearly shown that the plaintiff could not recover the ......