City of Dallas v. Dean Carlton, Inc.

GUITTARD, Chief Justice.

In this suit for delinquent ad valorem taxes assessed against an airplane, the trial *446court rendered summary judgment for the owner on the ground that he was not named as owner on the city’s assessment roll. The city appeals on the ground that failure to name the owner on the assessment roll did not render the assessment invalid in view of a specific provision in its charter that such a failure should not have that effect. The application and construction of this charter provision is the principal question before us. We hold that it is applicable and controlling.…