Central Appraisal District of Taylor County v. Dixie-Rose Jewels, Inc.

OPINION

RALEIGH BROWN, Justice (Retired).

This is a summary judgment ease. The issue in this case is the determination of the superiority of rights as to personal property of Dixie-Rose Jewels, Inc. Central Appraisal District of Taylor County claims that it has a superior right to the property pursuant to TEX.TAX CODE ANN. § 32.01 (Vernon Supp.1995). Security State Bank claims that it is the owner of the property free and clear of the taxing authority’s lien.

The facts of the case are not in dispute. Dixie-Rose owned personal property subject to taxation by the Appraisal District. On January…