Sharp v. Sinton Independent School District

OPINION

This is a suit for delinquent taxes brought by the school district seeking back taxes, penalties, and interest from the les*594sees/operators .of an oil and gas lease. The court, sitting without a jury, entered a judgment awarding the taxing authority $10,480.62 for the years 1976 through 1979. Findings of fact and conclusions of law were filed by the trial court.

Appellants owned undivided, equal shares of a seven-eighths interest in the minerals from the Walter Hartzell property in San Patricio County. Their lease covered 40 acres; production was from wells, B-l, B-5 and B-6. These wells…