City of Clarksville, Clarksville Independent School District, Red River County, and Langford Creek Water Conservation District v. Drilltech, Inc.

OPINION

Opinion by

Justice CARTER.

The City of Clarksville, Clarksville Independent School District, Red River County, and Langford Creek Water Conservation District (hereinafter collectively referred to as the Taxing Units), appeal the trial court’s grant of a summary judgment in favor of landowner Drilltech, Inc., finding that all tax liens after its purchase of property in November 2008 were forfeited or extinguished. We affirm the trial court’s judgment.

I. Factual and Procedural Background

This appeal focuses on the application of Section 31.08 of the Texas Tax Code, which reads:(a) At the…