Bailey v. Cherokee County Appraisal District

[June 3, 1993.]

Mr. W.E. Bailey died in 1973 leaving a wife and two sons. At the time of his death, Mr. and Mrs. Bailey owned 26 parcels of land comprising 146 acres with an estimated value of one million dollars. As administrator of the estate, Mrs. Bailey paid all of the debts of the estate but refuses to pay the taxes that have accrued since her husband’s death. It has been approximately 20 years since her husband died and there is no apparent need for continued administration. Nonetheless, Mrs. Bailey has not distributed the estate to the heirs, her sons. The taxing authorities were…