Oake v. Collin County

GONZALEZ, Justice.

This is an appeal from the granting of a summary judgment in a property tax suit. The primary issue we face requires us to decide who bears the burden of proving the location of the county boundary line on a tract that is in more than one county. The trial court held it was the taxing authority’s burden. The court of appeals disagreed and reversed the judgment. 682 S.W.2d 359 (1984). We reverse the judgment of the court of appeals and affirm the judgment of the trial court.

Robert G. Oake sued various Collin County taxing entities for a declaratory judgment that the boundary…