Shugart v. Nocona Independent School District

MASSEY, Chief Justice.

The Nocona Independent School District had brought a suit to foreclose delinquent taxes upon a certain oil and gas lease in Montague County, Texas. Subsequently, and before the suit was tried, said School District and its tax assessor-collector seized the production casing, surface pipe and other oil field equipment, along with storage tanks, separator and “gun barrel” located on the leased premises as personal property. The seizure was pursuant to the provisions of Article 7266 et seq., Vernon’s Ann.Tex.Civ.St. The tax collector proposed to sell the property, applying…