State Mortgage Corp. v. State

For a general statement of the case we make reference to the opinion of the Court of Civil Appeals, 9 S.W.(2d) 271.

In the Constitution (section 15, art. 8) it is declared that “the annual assessment made upon landed property shall be a special lien thereon.”

As early as 1876 a provision that “all taxes upon real property shall be a lien upon such property until the same shall have been paid” (article 7172, Rev. St. 1925; Acts of 1876, p. 280, § 22) got into, and thereafter remained in, the statutes.

And, if for any year (at least since 1870) particular land should be overlooked by assessing…