Robstown Independent School Dist. v. Anderson
| Decision Date | 05 March 1986 |
| Docket Number | No. C-4833,C-4833 |
| Citation | 706 S.W.2d 952 |
| Parties | 31 Ed. Law Rep. 1038 ROBSTOWN INDEPENDENT SCHOOL DISTRICT, et al., Petitioners, v. Sam ANDERSON, Individually and D/B/A Robstown Appliance Co. and Insurance and Loan Co., Respondent. |
| Court | Texas Supreme Court |
Calame, Linebarger & Graham, Peter W. Low, Joseph, Rider & Cameron, Kent M. Rider, Austin, for petitioners.
Glenn A. Pugh, Corpus Christi, for respondent.
Robstown Independent School District sued Sam Anderson, Individually and doing business as Robstown Appliance Company and Insurance and Loan Company for delinquent taxes on personal property for the tax years 1980 through 1982. Anderson answered pro se with a general denial. The City of Robstown then intervened, claiming delinquent taxes and current taxes due on the same property for the tax years 1980 through 1983.
Certified copies of the delinquent and current tax rolls were introduced into evidence together with the testimony of the Deputy Tax Collector and an employee of the City Tax Department to establish the prima facie case of the District and the City. Anderson then raised the defense of non-ownership of the property assessed.
The trial court rendered judgment for the taxing authorities. The court of appeals held that the suit was governed by the provisions of the Texas Tax Code Annotated and that the taxing authorities had failed to meet their burden of proving that Anderson owned the property against which the delinquent taxes had been assessed. 698 S.W.2d 206. Pursuant to Rule 483, Tex.R.Civ.P., we grant Robstown Independent School District's and the City of Robstown's application for writ of error and without hearing oral argument reverse and render judgment that the District recover delinquent taxes for the year 1982 and the City recover for the years 1982 and 1983.
Texas Tax Code Annotated became effective January 1, 1982. Pursuant to section 41.41 a property owner is entitled to protest before the appraisal review board a determination that he is the owner of property. If he fails to comply with the administrative procedure of protest, he is precluded from raising non-ownership in defense to a suit to enforce collection of delinquent taxes. Tex. Tax Code Ann. § 42.09 (Vernon 1982).
Prior to adoption of the Tax Code, there were no requirements for the administrative procedure of protest. Therefore, Anderson was not required to protest taxes assessed prior to 1982 in order to preserve the defense of...
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Smith v. Travis County Educ. Dist.
...precluded from raising non-ownership in defense to a suit to enforce collection of delinquent taxes." Robstown Independent School District v. Anderson, 706 S.W.2d 952, 952-953 (Tex.1986). Any assessment of taxes must be protested before the appraisal review board or the defense of non-owner......
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Cooke County Tax Appraisal Dist. v. Teel
...their administrative remedies under the tax code, thereby establishing a right to appeal in the district court. Robstown Indep. Sch. Dist. v. Anderson, 706 S.W.2d 952 (Tex. 1986); Hood v. Hays County, 836 S.W.2d 327 (Tex.App.-Austin 1992, no writ); Sierra Stage Coaches, Inc. v. La Porte Ind......
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General Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 08-90-00164-CV
...suit to arrest or prevent the tax collection process. Tex.Tax Code Ann. § 42.09 (Vernon Supp.1991). Robstown Independent School District v. Anderson, 706 S.W.2d 952 (Tex.1986). Points of Error Nos. Five, Six, Seven and Eight are accordingly Two of the five Appellees, Freestone County and Mi......
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Cooke County Tax Appraisal District v. Teel, No. 2-03-115-CV (Tex. App. 11/26/2003)
...their administrative remedies under the tax code, thereby establishing a right to appeal in the district court. Robstown Indep. Sch. Dist. v. Anderson, 706 S.W.2d 952 (Tex. 1986); Hood v. Hays County, 836 S.W.2d 327 (Tex. App.—Austin 1992, no writ); Sierra Stage Coaches, Inc. v. La Porte In......