Pecos County State Bank v. State

PHILLIPS, Chief Justice.

The State of Texas brought this suit against Appellants and others to enforce its tax liens against property in which the Appellants and other defendants to the original suit claimed some interest. The cause of action presently before us was severed from the original suit. Both the Appellants and the State filed motions for summary judgment.

The trial court granted the State’s motion and denied the Appellants’ motion holding that the State’s tax lien granted under Article 1.07, Title 122A, Taxation-General, V.A.T.S., was superior to the liens and title of Appellants in…