City of Wichita Falls v. ITT Commercial Finance Corp.

The three taxing units in this case, the City of Wichita Falls, the Wichita Falls Independent School District, and the County of Wichita, sued ITT Commercial Finance Corporation for collection of delinquent taxes and for conversion of property on which the taxing units claimed a tax lien. The court of appeals affirmed a summary judgment in favor of ITT and assessed all costs of appeal against the taxing units. 827 S.W.2d 6. We reverse the portion of the judgment of the court of appeals assessing costs.

Section 33.49 of the Texas Tax Code provides:(a) Except as provided by Subsection (b) 1 of…