Johnson Controls, Inc. v. Carrollton-Farmers Branch Independent School District

STOREY, Justice.

This is a summary judgment case. Plaintiff Johnson Controls, Inc. sued Carrollton-Farmers Branch Independent School District to recover the excess of ad valorem taxes paid for the years 1969 through 1976 which plaintiff alleged were overpaid because the school district excessively valued its real property. The suit is grounded on plaintiff’s assertion that the taxes were paid under duress, and, therefore involuntarily, because the failure to timely pay would have resulted in the imposition of statutory penalties and interest.

We hold that the existence of the penalty statute…