Uvalde County Appraisal District v. Parker

OPINION

CANTU, Justice.

This appeal arises from a suit for the collection of delinquent property taxes, in terest and penalties. Appellee, Joseph B. Parker, Jr., owns approximately 5.01 acres of land in Uvalde County. The property was assessed with 1982 taxes in the amount of $699.56 and 1983 taxes in the amount of $651.88. Appellant, the Uvalde County Appraisal District (hereinafter District) filed a tax collection suit on September 25, 1984 for delinquent taxes, penalties and interest in the amount of $1,976.23.

On January 30,1985, appellee tendered a check to the District in the amount of…