Fisher v. Kerr County

OPINION

CHAPA, Justice.

This is an action filed by appellee Kerr County (County) to collect allegedly delinquent ad valorem taxes from appellant Joseph J. Fisher, et al (Fisher), and a counterclaim seeking to deny the collection. The trial court held in favor of County and denied Fisher’s counterclaim, filing findings of fact and conclusions of law.

The issues before this court are:

1) Whether the notice requirements of TEX.REV.CIV.STAT.ANN. art. 7174A are constitutional pursuant to art. VIII, § 1-d-l of the Texas Constitution, and whether County properly complied with the notice requirements of…