Carrollton-Farmers Branch Independent School District v. JPD, Inc.

OPINION

Opinion by

Justice Wright.

This appeal stems from a suit to collect delinquent taxes filed by the City of Irving (City).1 Subsequently, Carrollton-Farm-ers Branch Independent School District (CFBISD) intervened in this lawsuit on its own behalf as a plaintiff. The trial court entered judgment in favor of appellee JPD, Inc. on its counterclaim, and CFBISD appealed.2 In two points of er*186ror, CFBISD contends the trial court erred in: (1) concluding that a refund of taxes pursuant to section 42.43(a)3 of the tax code includes a refund of penalties and interest; and (2) awarding JPD its…