City of Heath v. King
Court of Appeals of Texas
1Opinion of the Court
AKIN, Justice.
City of Heath appeals part of a judgment ordering that ad valorem property taxes assessed upon the land of Gilbert King and Odis Lowe be prorated for the year 1982. The City contends that the trial court erred in prorating the property taxes to be paid on the basis of the number of days out of the tax year that the property was within the corporate limits of the City of Heath. Because we agree that proration is not statutorily authorized in this case, we reverse that portion of the judgment of the trial court.
On August 4, 1982, the District Court of Rockwall County, Texas…
2Cases cited5 opinions
- Hedgecroft v. City of HoustonTexas Supreme Court · 1951
- Willacy County Appraisal District v. North Alamo Water Supply Corp.Court of Appeals of Texas · 1984
- City of Corpus Christi v. ArnoldCourt of Appeals of Texas · 1968
- Texas City v. J. L. Martin Inv. Co.Court of Appeals of Texas · 1949
- Lo-Vaca Gathering Co. v. Matagorda County, Texas Court of Appeals, 13th District1984