City of Corpus Christi v. Davis

Decision Date19 October 1978
Docket NumberNo. 1347,1347
Citation575 S.W.2d 46
PartiesCITY OF CORPUS CHRISTI, Corpus Christi Independent School District, and Corpus Christi Junior College District, Appellants, v. Jack DAVIS, Appellee.
CourtTexas Court of Appeals
OPINION

NYE, Chief Justice.

This is a suit for delinquent taxes brought by the City of Corpus Christi, Corpus Christi Independent School District, and Corpus Christi Junior College District against defendant, appellee, Jack Davis, seeking delinquent taxes and penalties in the amount of $35,959.68 on real estate described as Block B, Brooklyn Addition and for $1,973.33 for the improvements thereon for the taxable years of 1973 through 1976 and for foreclosure of its tax lien. The trial court, sitting without a jury, entered a judgment awarding the taxing authorities the amount requested on the improvements, $25,866.33 in delinquent taxes and penalties on the real estate, and foreclosure. The taxing authorities (appellants) appeal, seeking an additional $10,092.85 in delinquent taxes and penalties not awarded by the trial court.

The tract of land in question, Block B of the Brooklyn Addition, comprises approximately 10 acres of land on Corpus Christi Bay in the North Beach area of Corpus Christi, Nueces County, Texas. This land has been used by appellee Davis as a trailer park. Block B is the remaining portion of an original 17.95 acre tract of land which Davis purchased in 1956 and which he replatted into Block A and Block B. In 1961, Davis sold Block A. After this sale, Davis described the remainder of the original tract as "Block B, Brooklyn Replat" and "4.7 acres of submerged land." These latter two tracts were separately assessed for taxes but were included under one tax account bearing the number 1180-30-10. At all material times, the property was assessed at 60% Of the market value. From 1962 through 1973, the taxing authorities carried the "submerged land" on the tax roll at an assessed value of $400.00. Davis paid taxes on Block B and the "submerged land" through the year 1972. In 1973, the appellants proposed an increase in the valuation of Block B to $3.00 per square foot with no change in the "submerged land." Davis was notified of this proposal and appeared before the Board of Equalization. After a hearing, Davis and the taxing authorities entered a compromise agreement, and as a result, the Board lowered the proposed assessment of Block B to $.85 per square foot. Block B was then assigned an assessed value of $210,150.00 while the assessed value of the "submerged land" remained the same ($400.00), resulting in a total assessed value of $210,555.00. In 1974, Davis rendered his property for the same total assessed value of $210,555.00, but in doing so, he rendered Block B at a lower value of $150,555.00 and rendered the "submerged land" at an increased value of $60,000.00.

Davis failed to pay the taxes on the subject property for the years 1973, 1974, 1975 and 1976. Appellants filed suit to recover the delinquent taxes on Block B and the "submerged land" for these years. Prior to trial, appellants amended their petition to exclude any recovery for delinquent taxes on the "4.7 acres of submerged land" 1 and to reduce Davis' alleged delinquent tax liability in proportion to the $400.00 assessed value appellants ascribed to the submerged land. Davis resisted the suit as amended on the grounds that he had previously rendered the 4.7 acres at an assessed value of $60,000.00 and that the appellants, when they excluded this portion of the land, failed to reduce the taxes in proportion to the assessed value of $60,000.00 for the years in question.

At trial, appellants introduced certified copies of their delinquent tax roll records covering the delinquent accounts. The trial court entered judgment allowing recovery of delinquent taxes on the improvements as sought by the appellants and for delinquent taxes on Block B for the years in question based on appellees' valuation of $150,555.00. The trial court also granted a judgment of foreclosure.

Findings of fact and conclusions of law were filed which, in relevant part, are in essence as follows: 1) Davis paid all taxes as assessed by the plaintiffs on account number 1180-30-10 until 1973; 2) in 1973 the taxing authorities proposed to the Board of Equalization to raise the valuation of Davis' account and properly notified Davis; 3) in 1973 Davis appeared before the Board of Equalization and the property under the account in question was valued at $350,925.00 market value and $210,555.00 assessed value; 4) in 1974 Davis rendered his property under this account for a total assessed valuation of $210,555.00 with $150,555.00 for Brooklyn Block B and $60,000.00 for 4.7 acres of submerged lands; 5) in 1974 the Board of Equalization accepted Davis' rendition and did not notify him of any increase over his rendition for this account 6) Davis did not render his property for the years 1975 or 1976 but the Board placed the same valuation upon this property as he had rendered it in 1974; 7) the Board did not notify Davis of any proposed increase in the valuation on this account for the years 1974, 1975 and 1976; 8) the tax assessor-collector for the plaintiffs did not render to the Board for the years 1975 and 1976 any value different from Davis' rendition in 1974; 9) the Board placed a total assessed valuation on the account of $210,555.00 in 1973-1976; 10) the plaintiffs did not present any sworn or unsworn testimony to the Board for the years 1974 through 1976 that an assessed valuation for the 4.7 acres of submerged land of $60,000.00 was unreasonable or that the assessed valuation of $150,555.00 for Block B was unreasonable; 11) the plaintiffs, prior to trial, amended their pleadings to exclude from the account the 4.7 acres of submerged land but failed to reduce the taxes in proportion to its reasonable assessed valuation; 12) plaintiffs divided the assessment for this account by placing the total $210,155.00 on Block B, Brooklyn, and $400.00 on the 4.7 acres of submerged land without approval of the Board of Equalization. In accordance with these findings of fact, the trial court refused to enter judgment awarding the appellants the total taxes sought on Davis' land.

At the outset we must define the scope of our review in this case. We are required to "decide all issues presented . . . by proper assignments of error . . . whether such issues be of fact or of law . . ." Rule 451, Texas Rules of Civil Procedure. The trial court filed numerous findings of fact as well as the supplemental findings of fact that were requested by the appellants. The only "finding of fact" challenged by the appellants on evidentiary grounds is actually one of the trial court's "conclusions of law," that $60,000.00 is a reasonable value of the submerged lands. The parties, as well as this Court, are bound by the Unchallenged findings of the trial court. Texas State Board of Pharmacy v. Gibson's Discount Center, Inc., 541 S.W.2d 884, 886 (Tex.Civ.App. Austin 1976, writ ref'd n. r. e.); Smith v. Hues, 540 S.W.2d 485, 489 (Tex.Civ.App. Houston (14th Dist.) 1976, writ ref'd n. r. e.); United States Fidelity & Guaranty Co. v. Borden Metals Products Co., 539 S.W.2d 170, 174 (Tex.Civ.App. Beaumont 1976, writ ref'd n. r. e.); Galvan v. Galvan, 534 S.W.2d 398, 400-401 (Tex.Civ.App. Austin 1976, writ dism'd); Curtis v. National Cash Register Co., 429 S.W.2d 909 (Tex.Civ.App. Amarillo 1968, writ ref'd n. r. e.); McKenzie v. Carte, 385 S.W.2d 520 (Tex.Civ.App. Corpus Christi 1964, writ ref'd n. r. e.). See Searcy v. Grant, 90 Tex. 97, 37 S.W. 320, 322 (1896). In addition, omitted findings are deemed found in support of the judgment on appeal if they have support in the evidence. Bednarz v. State, 142 Tex. 138, 176 S.W.2d 562 (1943); Rule 299, Texas Rules of Civil Procedure.

When the appellants introduced into evidence certified copies of the City's delinquent tax records for the years 1973 through 1976, together with the testimony of their tax assessor-collector that, according to the records, such taxes were due, delinquent and unpaid, a prima facie case for the validity of the assessed valuations and the collection of such taxes was made. Alamo Barge Lines, Inc. v. City of Houston, 453 S.W.2d 132, 133-34 (Tex.Sup.1970); Bass v. Aransas County Independent School Dist., 389 S.W.2d 165, 172-73 (Tex.Civ.App. Corpus Christi 1965, writ ref'd n. r. e.); Newton v. Highland Park Independent School Dist., 361 S.W.2d 916 (Tex.Civ.App. Austin 1962, no writ). Once this initial burden is met by the plaintiff in a tax suit, as was done by the appellants here, the burden of going forward with evidence shifted to the defendant taxpayer. Thereafter, in order to prevail, the taxpayer must introduce competent evidence permitted by law to invalidate the assessments. Alamo Barge Lines, Inc. v. City of Houston, 453 S.W.2d 132, 134 (Tex.Sup.1970); Bass v. Aransas County Independent School Dist., 389 S.W.2d 165, 173 (Tex.Civ.App. Corpus Christi 1965, writ ref'd n. r. e.).

Here, as noted above, Davis alleged that the appellants had failed to reduce his tax burden in proportion to the rendered and approved valuation of the submerged lands the appellants excluded from their suit as amended. See Tex.Rev.Civ.Stat.Ann. art. 7329 (1960). Keeping in mind the limited scope of our review, we will consider appellants' points of error relating to each of the tax years in question.

In point of error number one, the appellants contend that the trial court erred in holding that appellants are bound in 1973 by Davis' 1974 rendition. The facts concerning the 1973 tax year are undisputed. The dispute between the parties under this point of error concerns the effect that Davis' 1974...

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