Richardson Independent School District v. GE Capital Corp.

OPINION

Opinion by

Justice FITZGERALD.

Richardson Independent School District (RISD) appeals the trial court’s judgment following a bench trial in a property tax collection suit. RISD contends the trial court erred when it found RISD’s corrected tax bill postponed GE Capital Corporation’s tax delinquency and when it failed to award RISD penalties. For the reasons that follow, we reverse the trial court’s judgment and remand this case for further proceedings consistent with this opinion.

Facts

The parties do not dispute the facts. GE Capital Corporation (GE) owned property located in Dallas County…