State v. Romero

OPINION

O’CONNOR, Justice.

Miguel Romero, the appellee, was arrested on drug charges on October 27, 1993. Upon his arrest, the State seized $71,660 and other property. On October 27, 1993, the State Comptroller assessed a controlled substance stamp tax of $475,726 in connection with the drugs and filed a notice of levy. The State seized $3,246.04 from Romero’s bank account, in partial satisfaction of the tax.1 The State filed a forfeiture action against the seized cash and property on November 10, 1993 (trial court cause number 9358525). On August 12, 1994, the trial court signed an agreed…