State v. Castle Hills Forest, Inc.

OPINION

PEEPLES, Justice.

The issue in this property tax collection case is whether a district court may reduce the court costs owed by the taxpayer when the taxing entity filed separate suits instead of one suit involving several parcels of land. We hold that a court has the discretion to reduce the amount of costs taxed against the taxpayer.

The State of Texas, Bexar County, and a school district filed 123 separate tax collection lawsuits involving 123 subdivision lots that had the same owner (Castle Hills Forest, Inc.), the same lender and first lien-holder (First City Bank), and the same…