Bailey v. Cherokee County Appraisal District

OPINION ON MOTION FOR REHEARING

SPECTOR, Justice.

Respondents’ motions for rehearing are granted in part and overruled in part. The court’s opinion and judgment of June 3, 1993 are withdrawn, and the following is substituted therefor.

This cause presents the question whether a suit to collect ad valorem taxes accruing on estate property during administration is a claim against the estate, properly filed in probate court, or a claim for which heirs are personally liable. The court of appeals held that the heirs are personally liable for the taxes and that a district court has concurrent…