City of Dallas v. Cornerstone Bank, N.A.

OPINION

ROSENBERG, Justice.

This appeal arises out of a suit to determine the priority of two competing liens against personal property and the amount of taxes, penalties, and interest secured by a tax lien on the personal property. The City of Dallas, the Dallas Independent School District, and the County of Dallas (Tax Authorities) appeal from a summary judgment rendered in favor of Cornerstone Bank (Cornerstone).

The Tax Authorities bring two points of error challenging the trial court’s disposition of the parties’ opposing motions for summary judgment. Cornerstone filed a motion to dismiss…