Legal Opinion

City of Bellaire v. Efrem Sewell

Texas Court of Appeals, 1st District (Houston)

Decided May 10, 2012No. 01-11-00131-CVPublishedCited by 19 opinions

1Opinion of the Court

OPINION

EVELYN V. KEYES, Justice.

Appellants, Harris County, the Harris County Department of Education, the Port of Houston Authority of Harris County, the Harris County Flood Control District, the Harris County Hospital District, the Houston Independent School District, and the Houston Community College System (collectively, “the taxing authorities”), sued Efrem Sewell, d/b/a The Law Offices of Efrem D. Sewell, P.C. (“Sewell”), to recover delinquent ad valorem taxes on Sewell’s business personal property. The City of Bellaire (“the City”) intervened, also seeking delinquent ad valorem taxes.…

2Cases cited13 opinions

  1. Aldine Independent School District v. Ogg, Texas Court of Appeals, 1st District (Houston)2003
  2. Nevada Gold & Silver, Inc. v. Andrews Independent School District, Texas Court of Appeals, 8th District (El Paso)2005
  3. Richardson Independent School District v. GE Capital Corp., Texas Court of Appeals, 5th District (Dallas)2001
  4. Maximum Medical Improvement, Inc. v. County of Dallas, Texas Court of Appeals, 5th District (Dallas)2008
  5. National Medical Financial Services, Inc. v. Irving Independent School District, Texas Court of Appeals, 5th District (Dallas)2004

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3Cited by19 opinions

  1. Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLCCourt of Appeals of Texas · 2018
  2. ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso, Texas Court of Appeals, 8th District (El Paso)2023
  3. Asymblix, LLC D/B/A Iphotonix v. Richardson Independent School District, City of Richardson, Dallas County, Dallas County Community College District, Parkland Hospital District and Dallas County School Equalization Fund, Texas Court of Appeals, 5th District (Dallas)2018
  4. Bronco Asset Management, LLC v. FYP, LLC D/B/A Texas Property Tax Loans, City of Mercedes, Mercedes Independent School District, Hidalgo County, South Texas ISD, Hidalgo County Drainage District 01, and South Texas College, Texas Court of Appeals, 13th District2023
  5. City of Laredo, Webb County, Laredo College, and U.S. Trailers Relocators, LLC v. the United Independent School District, Texas Court of Appeals, 13th District2020

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