Hydrogeo, LLC v. Quitman Independent School District

OPINION

Opinion by

Chief Justice Morriss

• Hydrogeo, LLC,1 purchased two interests in oil and gas leases, called “Tract One” and “Tract Two,” 2 in Wood County and paid the ad valorem taxes on those as they accrued during the years of its ownership. But, for whatever'reason, the existence of unpaid back taxes, on the interests did not come to Hydrogeo’s attention until local taxing authorities started collection, efforts to collect those taxes against the interests. ■ .

■The collection efforts ultimately yielded this "lawsuit by the Quitman Independent School District, Upper Sabine Water Disposal…