Southwest Mechanical Contractors, Inc. v. Barnes

MEMORANDUM OPINION

CARL B. JONES, Judge:

Appellee sought a temporary restraining order and permanent injunction against Appellants to prohibit them from seizing assets belonging to Appellee and enforcing any tax warrant based upon personal property ad valorem taxes allegedly owed for 1989 through 1991. As Appellant paraphrases the case, the relief sought was that the assessments be declared invalid because they were not rendered in Appellee’s name. Appellant filed a motion for summary judgment and the trial court overruled it. The trial court nevertheless found no substantial material factual…