Willson v. Johnston, 7626
| Decision Date | 20 June 1966 |
| Docket Number | No. 7626,7626 |
| Citation | 404 S.W.2d 870 |
| Parties | J. M. WILLSON et al., Appellants, v. Ralph C. JOHNSTON et al., Appellees. . Amarillo |
| Court | Texas Court of Appeals |
Thomas J. Griffith, Jr., O'Connor & Brister, Lubbock, for appellants.
Crenshaw, Dupree & Milam, Lubbock, Ben P. Ayres, Floydada, for appellees.
Appellants filed this suit seeking writs of mandamus and injunction and a complaint for contempt of court against appellees as officials of the Floydada Independent School District. Appellants alleged the appellees' willful refusal and failure to obey the judgment and orders of the trial court pertaining to the assessment and collection of 1963 ad valorem taxes. The trial court, without a jury, denied all relief sought and appellants have brought this appeal.
In the original suit appellants sought an injunction to restrain appellees from certifying and approving the tax roll of the school district for the year 1963. Mandamus was also sought to require appellees to comply with the Constitutional and statutory provisions relating to the assessment and collection of ad valorem taxes. The contention was made that not all taxable personal property was placed on the tax rolls, thus placing an undue tax burden upon real property owners of the district. A temporary restraining order was issued upon the filing of the original suit. On November 19, 1963 the trial court, with approval of all parties, appointed a Master in Chancery, who was charged with the duty of ascertaining taxable personal property which had not been rendered or placed on the district's tax roll prior to September 20, 1963. Such supplemental list was to be given the Board of Equalization for their study and approval and to incorporate this additional property into the 1963 tax roll. On January 3, 1964, on motion of the school district, the trial court authorized the district to certify the 1963 tax roll as it existed on September 19, 1963 and to proceed collecting taxes upon such tax roll, subject to the inclusion of additional items of personal property that might be added to the roll as a result of the Master's investigation. The court further directed the school district's tax assessor-collector to put aside 2% Of the taxes collected and place it into a special fund to be used for the repayment of any overpayments which would result from the adding of personal property upon the tax rolls.
On December 9, 1964 the trial court entered its final judgment approving the Master's report and adopting its findings. The judgment found the additional personal property reflected by the supplemental rendition constituted all additional personal property which should be awarded to the 1963 tax roll; and directed the school district to prepare such a roll and submit it to the Board of Equalization. The judgment further directed the district's tax assessor-collector to make adjustments 'in the taxes assessed against the real and personal property' appearing in the original tax roll when the additional property was ultimately included. It then provided for the adjusted augmented roll to then be submitted to the Board of Equalization for its approval. Proportionate refunds were then to be made to those taxpayers who had previously paid their 1963 taxes. Subsequent taxpayers were to be credited in the same proportion.
As a result of letters sent by the tax collector and the Master in Chancery, approximately 747 taxpayers rendered additional personal property of the value of approximately $1,924,504.00. These renditions were then processed by the tax office into a supplemental tax roll. This procedure included ascertaining property value by an adopted schedule; eliminating such non-taxable items as stocks in Texas Corporations; deducting the first $250.00 of household furniture rendered; and eliminating duplicate renditions. The tax collector then took 47% Of the value so remaining for tax purposes and then applied the tax rate. The supplemental tax roll, after this procedure was completed, reflected an additional $629,502.00 of taxable personal property added to the 'augmented' tax roll. The tax collector described the augmented roll as a combination of the original roll and the supplemental roll. This supplemental roll was first submitted to the Board of Equalization on June 11, 1965 and was subsequently approved by the Board as submitted by the tax collector. Statements of additional taxes due on the supplemental roll were mailed on September 28, 1965, the date the present suit was filed. After adding $629,502.00 in taxable personal property to the tax roll the tax collector determined there was an .0216 credit or refund factor to be applied to taxes shown on the original roll. There was testimony this refund was made to taxpayers who had paid their 1963 taxes and that a credit in that amount was given unpaid taxes. These payments and...
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In re Reece
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