City of West University Place v. Home Mortg. Co.

• Decision Date: 09 May 1934
• Docket Number: No. 10145.,10145.
• Citation: 72 S.W.2d 361
• Parties: CITY OF WEST UNIVERSITY PLACE v. HOME MORTG. CO.
• Court: Texas Court of Appeals

72 S.W.2d 361

CITY OF WEST UNIVERSITY PLACE v. HOME MORTG. CO.

No. 10145.

Court of Civil Appeals of Texas. Galveston.

May 9, 1934.

Rehearing Denied May 24, 1934.

Appeal from District Court, Harris County; Allen B. Hannay, Judge.

Action by the City of West University Place against the Home Mortgage Company. From a judgment, plaintiff appeals.

Affirmed.

Robt. L. Sonfield and Frank J. Winslow, both of Houston, for appellant.

Robert Ring and W. P. Hamblen, both of Houston, for appellee.

GRAVES, Justice.

This statement of the nature and result of the suit, adopted by the appellee as being correct, is copied—substantially in full—from appellant's brief:

"Nature of the Suit.

"On July 20, 1932, the City of West University Place, a municipal corporation, located in Harris County, Texas, instituted this suit against Home Mortgage Company, a corporation, as defendant, for the recovery of certain delinquent ad valorem taxes alleged to be due by defendant to the city for the year 1931, and to foreclose tax lien on certain lots located in said city, on which said taxes were claimed as delinquent.

"Defendant answered by general demurrer, general denial, and then affirmatively alleged that the valuation placed on said property by the said city was far in excess of actual market-value, and was so exorbitant and excessive as to constitute fraud. It is further alleged that there existed a scheme in the City of West University Place during the years 1930 and 1931 `by which it was the purpose of said taxing-authorities and the City Council of the City of West University Place to assess land at 100% of its full value, and in most instances, greatly in excess of its full value, improvements on land at 25% of their full value, and no attempt was made to assess and collect taxes on personal property of any description; that said plan is contrary to section 1, article 8, of the Constitution of the State of Texas'; that, therefore, said taxes were not equal and uniform.

"Plaintiff filed a supplemental petition in answer to defendant's answer, containing a general demurrer, general denial, and further answering that defendant is precluded and estopped from raising the defenses alleged in its answer for the reasons that same constitutes a collateral attack on a judgment or finding of the Board of Equalization of the City of West University Place, same being quasi-judicial in its nature and the action of said Board of Equalization being final; and defendant is further precluded from raising the defenses set forth in its answer by the express terms and provisions of article 7329 of the 1925 Revised Statutes of Texas.

"Result of the Suit.

"The suit was tried in the 113th Judicial District Court of Harris County, Texas, on November 3, 1933. The trial proceeded intermittently until January 10, 1934. A jury was waived.

"On January 10, 1934, judgment was entered in this cause. The court found that defendant did not own lots 26 and 27 in block 3, College Court Place, addition to the City of West University Place. It is recited in the judgment that defendant assessed lots 1, 21, 24 and 25 in block 3, of said College Court Place addition, at the sum of $300.00 each, for taxes for the year 1931, and assessed lots 2, 5 and 6 in block 3 of said addition for taxes for the year 1931 at the sum of $265.00 each, and that `the assessed valuation of said property for said year was a full, true, and actual value thereof.' The judgment further finds that the valuations fixed by the Board of Equalization of the City of West University Place for the year 1931 on said property were excessive, fraudulent, and arbitrary. The judgment accordingly decreed a recovery on behalf of the City of West University Place, based on the assessed valuation of the property as rendered by defendant, Home Mortgage Company; decreed a foreclosure of the tax-lien on each of said respective lots; awards 6% interest on the respective amounts of taxes due from date of the judgment; decrees that the said city recover no penalties and costs and no attorney's fees; and, further, taxes all costs of court against said city. To which action of the court and the judgment so rendered, plaintiff, City of West University Place, in open court objected and excepted and gave notice of appeal to the Court of Civil Appeals, for the First Supreme Judicial District of Texas at Galveston.

"On January 12, 1934, plaintiff requested findings of fact and conclusions of law.

"On February 9, 1934, findings of fact and conclusions of law were filed.

"On February 13, 1934, said city filed objections and exceptions to said findings of fact and conclusions of law. Said city also filed Bills of Exception numbered 1-10, inclusive, to said Findings of Fact and Conclusions of Law.

"On February 13, 1934, said city presented to the trial court certain additional findings of fact and conclusions of law with request that they also be found by the court, which were by the court refused, except the fourth requested-finding of fact, which was found as a fact by the court.

"On February 13, 1934, the trial court, by written order, refused said additional findings of fact and conclusions of law, except said additional-finding of fact number four, which was in said order decreed to constitute an additional finding of fact. To the action of the court in refusing said additional findings of fact and conclusions of law, said city, in open court, then and there objected and excepted.

"The City of West University Place, the appellant herein, being a municipal corporation, no appeal bond, or other security, is required of it to perfect its appeal.

"On February 5, 1934, said city filed application that certain original instruments be sent up to the Court of Civil Appeals.

"On February 5, 1934, the next above-described application to send certain original instruments to the Court of Civil Appeals was granted. Said original instruments are bound separately and constitute a part of the record in this cause.

"On February 10, 1934, statement of facts was filed with the Clerk of the District Court of Harris County, Texas. On February 13, 1934, said statement of facts was approved by the trial court.

"On February 27, 1934, the statement of facts, transcript, and also original instruments were filed in the Court of Civil Appeals for the First Supreme Judicial District of Texas at Galveston. This said cause is now pending on the docket of this honorable court for its determination."

The findings of fact and conclusions of law as filed, inclusive of additional finding No. 4, were these:

"Findings of Fact and Conclusions of Law.

"1. The Court finds that the defendant does not own Lots 26 and 27 in Block 3, in College Court Place Addition to the City of West University Place, in Harris County, Texas, and did not own the same at the time this suit was filed.

"2. The Court finds that within the time required by law, the defendant, Home Mortgage Company, assessed and rendered for taxation, to the Tax Assessor and Collector of the City of West University Place, Lots 1, 21, 24, and 25 in Block 3 of said College Court Place Addition, to the City of West University Place, in Harris County, Texas, at the sum of $300.00 each, and assessed and rendered for taxation, to the Tax Assessor and Collector of the City of West University Place, Lots 2, 5 and 9, in Block 3, of said addition, at the sum of $265.00 each, all covering the year 1931, and that the assessment as placed on said property by the defendant, Home Mortgage Company, and rendered to the Tax Assessor and Collector, was the full, true and actual value thereof.

"3. The Court finds that the defendant, Home Mortgage Company, and its legal representative, appeared before the Board and offered to give proof as to the full, true and actual value of said property, and said Board declined to hear any proof, although such proof was offered by the defendant, and that the defendant protested the action of the Board in increasing the assessments of said property, claiming that the assessments placed on said property by the Board of Equalization was excessive, arbitrary, and unfair and unjust.

"4. The Court finds that the Board of Equalization, without hearing any proof from the defendant as to the value of said property, increased the assessments of said lots, as follows: Lot 1 in Block 3 of said College Court Place Addition, to the sum of...