General Electric Capital Corp. v. City of Corpus Christi

OPINION

NYE, Chief Justice.

This is a suit for delinquent property taxes on mobile homes. After a trial to the bench, the court entered judgment against the defendant below, General Electric Capital Corporation (GECC). GECC appeals, claiming that the evidence is factually and legally insufficient to show that it was liable for any of the taxes allegedly owed. It claims that the trial court erred in entering judgment against it because it showed it was not the owner as a matter of law. Taxing authorities can collect ad valo-rem taxes from the owner of taxable property that is located within…