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Title 1. Property Tax Code
Subtitle E. Collections and Delinquency

Chapter 33. Delinquency

Subchapter C. Delinquent Tax Suits

Sec. 33.41. Suit to Collect Delinquent Tax.
Sec. 33.42. Taxes Included in Foreclosure Suit.
Sec. 33.43. Petition.
Sec. 33.44. Joinder of Other Taxing Units.
Sec. 33.45. Pleading and Answering to Claims Filed.
Sec. 33.46. Partition of Real Property.
Sec. 33.47. Tax Records as Evidence.
Sec. 33.48. Recovery of Costs and Expenses.
Sec. 33.49. Liability of Taxing Unit for Costs.
Sec. 33.50. Adjudged Value.
Sec. 33.51. Writ of Possession.
Sec. 33.52. Taxes Included in Judgment.
Sec. 33.53. Order of Sale; Payment Before Sale.
Sec. 33.54. Limitation on Actions Relating to Property Sold for Taxes.
Sec. 33.55. Effect of Judgment on Accrual of Penalties and Interest.
Sec. 33.56. Vacation of Judgment.

[Sections 33.57 to 33.70 reserved for expansion]

Sec. 33.41. Suit To Collect Delinquent Tax.

(a) At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both. The suit must be in a court of competent jurisdiction for the county in which the tax was im­posed.

(b) A suit to collect a delinquent tax takes precedence over all other suits pending in appellate courts.

(c) In a suit brought under Subsection (a), a taxing unit may foreclose any other lien on the property in favor of the taxing unit or enforce personal liability of the property owner for the other lien.

(d) In a suit brought under this section, a court shall grant a taxing unit injunctive relief on a showing that the personal property on which the taxing unit seeks to foreclose a tax lien is about to be:

(1) removed from the county in which the tax was imposed; or

(2) transferred to another person and the other person is not a buyer in the ordinary course of business, as defined by Section 1.201, Business & Commerce Code.

(e) Injunctive relief granted under Subsection (d) must:

(1) prohibit alienation or dissipation of the property;

(2) order that proceeds from the sale of the property in an amount equal to the taxes claimed to be due be paid into the court registry; or

(3) order any other relief to ensure the payment of the taxes owed.

(f) A taxing unit is not required to file a bond as a condition to the granting of injunctive relief under Subsection (d).

(g) In a petition for relief under Subsection (d), the taxing unit may also seek to secure the payment of taxes for a current tax year that are not delinquent and shall estimate the amount due if those taxes are not yet assessed.

(h) The tax lien attaches to any amounts paid into the court's registry with the same priority as for the property on which taxes are owed.

Amended by 1981 Tex. Laws, p. 2644, ch. 707, Sec. 4(33); amended by 1993 Tex. Laws, p. 4444, ch. 1031, Sec. 4; amended by 2001 Tex. Laws, p. 4824, ch. 1430, Sec. 20.

Cross References:

Delinquency date, see Sec. 31.02.
Transfer of tax lien, see Sec. 32.06.
Personal liability for tax, see Sec. 32.07.
Installment payment of delinquent tax, see Sec. 33.02.
Over-65 tax deferral, see Sec. 33.06.
Sale of property, see Sec. 34.01.

Notes:

The school district filed a probate claim for delinquent taxes rather than seeking foreclosure of a lien. It did not comply with probate claim procedures, resulting in the collection of taxes being barred. Andrews v. Aldine Independent School District, 116 S.W.3d 407 (Tex. App.-Houston [14th Dist] 2003, pet. filed).

In a dispute over title to property between purchasers at a deed-of-trust foreclosure sale and others, the Resolution Trust Corporation was held not to be the owner of the interest at the time of foreclosure; therefore, its consent was not required nor did it extend to subsequent assignees. Any suit involving a dispute over title to land was held to be an action in "trespass to try title." As a result, attorney fees are not recoverable. Hawk v. E.K. Arledge, Inc., 107 S.W.3d 79 (Tex. App.-Eastland 2003, pet. denied).

Probate Code Section 5C, effective September 1, 1999, provides that a suit to collect delinquent taxes on property should be brought in the county where the property is located even when probate proceedings are pending in another county. Tax Code Section 33.41 controls. Phifer v. Nacogoches County Appraisal District, 45 S.W.3d 159 (Tex. App. - Tyler 2000, pet. denied).

Property Tax Code Section 33.41(a) requiring delinquent tax lawsuits in the county where the property is located overrides a probate court authority for matters of an estate. Estate of Crawford v. Town of Flower Mound, 933 S.W.2d 727 (Tex. App.-Fort Worth 1996, writ denied).

A taxing unit may initiate a delinquent tax collection proceeding even when subsequent lawsuits are filed against the appraisal district if the first lawsuit was dismissed. A court may not undertake a reasonableness review for tax collection fees. Siracusa v. Nueces County, 890 S.W.2d 884 (Tex. App.-Corpus Christi 1994, no writ).

According to Sec. 33.41, Tax Code, a governmental entity must employ the courts to enforce its rights to collect unpaid delinquent tax accounts. Such governmental unit can be represented in court only by and through an attorney. Therefore, even if the attorney had incorrectly advised the taxing units to misapply funds paid by the property owner, any imposition of personal liability upon the attorney, as the agent of the taxing unit, performing this governmental function would be contrary to public policy. City of Houston v. First City, Texas, 827 S.W.2d 462 (Tex. App.-Houston [1st Dist.] 1992, writ denied).

Failure of taxing unit to exercise proper diligence to provide notice of default delinquent tax judgment to the taxpayer is an unconstitutional deprivation of due process and results in judgment being set aside. Doue v. City of Texarkana, 786 S.W.2d 474 (Tex. App.-Texarkana 1990, no writ).

Taxing unit may not bring suit to collect delinquent taxes while a Chapter 42 action concerning the property is pending. Valero Transmission Company v. San Marcos Independent School District, 770 S.W.2d 648 (Tex. App.-Austin 1989, writ denied).

Due process is not denied where appraisal district sends notice of appraised value to property owner and not to lien holder. First National Bank of Belaire v. Huffman Independent School District, 770 S.W. 571 (Tex. App.-Houston [14th Dist.] 1989, writ denied).

An accurate description of the property owner and a proper identification of the party actually appealing are not necessary to a sufficient notice of appeal. Plaza Equity Partners v. Dallas Central Appraisal District, 765 S.W.2d 520 (Tex. App.-Dallas 1989, no writ).

Where taxpayer was dissatisfied with his property appraisal his exclusive remedies under the Property Tax Code are that of administrative and judicial review within the available grounds of protest. When a taxpayer's protest to tax has been determined by the review board, he may then file suit for judicial review of the board's decision, but the board's decision is not a prerequisite to a suit by a taxing unit for delinquent taxes. A taxing unit may bring a delinquent tax suit in any court with competent jurisdiction any time after the tax becomes delinquent. Valero Transmission Company v. Hays Consolidated Independent School District, 704 S.W.2d 857 (Tex. App.-Austin 1985, writ ref'd n.r.e.).

District court has jurisdiction of suits to recover taxes and to foreclose liens upon land securing payment of such taxes. Newman v. City of El Paso, 77 S.W.2d 72l (Tex. Civ. App.-El Paso 1934, writ dism'd).

A county court-at-law may assume jurisdiction over cases involving delinquent tax foreclosures of real property so long as the amount in controversy (the value of the property against which the foreclosure is sought) falls within the limits of art. 1970-379, VTCS. Op. Tex. Att'y Gen. No. JM-778 (1987).

Where taxpayer did not file notice of appeal, but another entity did timely file a notice, the notice is sufficient if it gives the chief appraiser adequate information to identify the property that is subject to appeal. Id.

Sec. 33.42. Taxes Included in Foreclosure Suit.

(a) In a suit to foreclose a lien securing payment of its tax on real property, a taxing unit shall include all delinquent taxes due the unit on the property.

(b) If a taxing unit's tax on real property becomes delinquent after the unit files suit to foreclose a tax lien on the property but before entry of judgment, the court shall include the amount of the tax and any penalty and interest in its judgment.

(c) If a tax required by this section to be included in a suit is omitted from the judgment in the suit, the taxing unit may not enforce collection of the tax at a later time except as provided by Section 34.04(c)(2).

Amended by 2001 Tex. Laws, p. 4824, ch. 1430, Sec. 21.

Sec. 33.43. Petition.

(a) A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that:

(1) the taxing unit is legally constituted and authorized to impose and collect ad valorem taxes on property;

(2) tax in a stated amount was legally imposed on each separately described property for each year specified and on each person named if known who owned the property on January 1 of the year for which the tax was imposed;

(3) the tax was imposed in the county in which the suit is filed;

(4) the tax is delinquent;

(5) penalties, interest, and costs authorized by law in a stated amount for each separately assessed property are due;

(6) the taxing unit is entitled to recover each penalty that is incurred and all interest that accrues on delinquent taxes imposed on the property from the date of the judgment to the date of the sale under Section 34.01 or under Section 253.010, Local Government Code, as applicable, if the suit seeks to foreclose a tax lien;

(7) the person sued owned the property on January 1 of the year for which the tax was imposed if the suit seeks to enforce personal liability;

(8) the person sued owns the property when the suit is filed if the suit seeks to foreclose a tax lien;

(9) the taxing unit asserts a lien on each separately described property to secure the payment of all taxes, penalties, interest, and costs due if the suit seeks to foreclose a tax lien;

(10) all things required by law to be done have been done properly by the appropriate officials; and

(11) the attorney signing the petition is legally authorized to prosecute the suit on behalf of the taxing unit.

(b) If the petition alleges that the person sued owns the property on which the taxing unit asserts a lien, the prayer in the petition shall be for foreclosure of the lien and payment of all taxes, penalties, interest, and costs that are due or will become due and that are secured by the lien. If the petition alleges that the person sued owned the property on January 1 of the year for which the taxes were imposed, the prayer shall be for personal judgment for all taxes, penalties, interest, and costs that are due or will become due on the property. If the petition contains the appropriate allegations, the prayer may be for both foreclosure of a lien on the property and personal judgment.

(c) If the suit is for personal judgment against the person who owned personal property on January 1 of the year for which the tax was imposed on the property, the personal property may be described generally.

(d) The petition need not be verified.

(e) The comptroller shall prepare forms for petitions initiating suits to collect delinquent taxes. An attorney representing a taxing unit may use the forms or develop his own form.

Amended by 1991 Tex. Laws (2nd C.S.), p. 37, ch. 6, Sec. 49; amended by 1997 Tex. Laws, p. 3052, ch. 981, Sec. 1; amended by 1999 Tex. Laws, p. 5102, ch. 1481, Sec. 19; amended by 2001 Tex. Laws, p. 4301, ch. 1420, Sec. 18.006 and p. 4824, ch. 1430, Sec. 22.

Cross References:

Model form petition for delinquent taxes, see Rule Sec. 9.5151.

Notes:

Where taxpayer claimed not to be the owner of property upon which delinquent taxes were due and he had not presented this fact before the appraisal review board, he has waived non-ownership as a defense to a delinquent tax suit. A taxpayer must protest the non-ownership issue before the appraisal review board. Anderson v. Robstown Independent School District, 706 S.W.2d 952 (Tex. 1986).

Where a municipal school district annexes territory that belonged to another school district, there is no need for the district to hold an election authorizing taxation within the newly annexed territory. Article VII, Sec. 3-b, Tex. Const., was added to eliminate the need for new voter approval of taxes when authorized changes are made to the boundaries of school districts. Once taxation has been authorized, a change in boundaries has no effect upon the power to tax. Manges v. Freer Independent School District, 677 S.W.2d 490 (Tex. 1984).

Persons actually or constructively known to have interest in land should be joined as parties in tax foreclosure suit. Coakley v. Reising, 436 S.W.2d 315 (Tex. 1968), appeal after remand, 457 S.W.2d 43l, writ ref'd n.r.e., cert. denied 91 S.Ct. 1376 (1969).

A tax judgment and the proceedings thereunder are void as to the record owner of land and those claiming title under him when he and those claiming title under him were not made parties to the suit, were not served with citation and, therefore, made no appearance therein. Bennett v. Ramos, 246 S.W.2d 328 (Tex. Civ. App.-Amarillo l951) rev'd on other grounds, 252 S.W.2d 442 (Tex. 1951).

Return of service that identified the lender and its registered agent and showed that the documents were legally received by the agent's own registered agent was sufficient to confer personal jurisdiction over the lender in an action by taxing entities to foreclose tax liens, in absence of contrary proof by the lender. Conseco Finance Servicing v. Klein Independent School District, 78 S.W.3d 666 (Tex. App.-Houston [14th Dist.] 2002, no pet.).

Because the taxing units failed to show strict compliance with the rules regarding the return of service for a delinquent tax lawsuit, the default judgment entered was void. The record indicated that the constable serving the delinquent taxpayer via certified mail did not append the "green card" to the constable's return of service. Hollister v. Palmer ISD, 958 S.W.2d 956 (Tex. App.-Waco 1998).

Joinder of a record lien holder is required in a suit to enforce a tax lien because the lien holder has a significant interest in the lawsuit. Murphee Property Holdings v. Sunbelt Savings Association of Texas, 817 S.W.2d 850 (Tex.App.-Houston [1st Dist] 1991, no writ).

The abbreviations FURN FIXT EQPT together with property owner's name and address are sufficient descriptions of personal property under this section. Castillo v. State of Texas, 733 S.W.2d 530 (Tex. App.-San Antonio 1987, no writ).

The taxpayer must raise the issue of the generality of the description of personal property at the proper time; Section 33.43 does not suggest an intention to require any degree of specificity in the description of personal property when foreclosure is not requested with regard to such property. Texas Architectural Aggregate, Inc. v. San Saba County Central Appraisal District, 725 S.W.2d 389 (Tex. App.-Austin 1987, writ ref'd n.r.e.).

After mineral estate has been severed by owner from land, the land is assessed for taxes and owner of mineral estate is liable for taxes to same extent that property owners are liable for any other tax. Duval County Ranch Company v. State, 587 S.W.2d 436 (Tex. Civ. App.-San Antonio 1979, writ ref'd n.r.e.).

When the only description of any property contained in the record is "mobile home" with no evidence describing property so that it could be identified or located with reasonable certainty, judgment for taxes, penalty and interest, fixing tax lien on property, and ordering foreclosure of lien was invalid. Hart v. Northside Independent School District, 498 S.W.2d 459 (Tex. Civ. App.-San Antonio 1973, writ ref'd n.r.e.).

Rule of Civil Procedure 117a entitled "Citation in Suits for Delinquent Ad Valorem Taxes" is the applicable rule concerning citations by publication in suits for collection of delinquent ad valorem taxes on real property. State v. Farmer, 457 S.W.2d 179 (Tex. Civ. App.-Dallas 1970, no writ).

The record owner of land in question at the time of the issuance of citation in a tax suit is a necessary party. American Realty Corporation v. Tinkler, 107 S.W.2d 627 (Tex. Civ. App.-San Antonio 1937, writ ref'd).

Recorded holder of vendor's lien is necessary party in a suit to foreclose tax lien on real property. State Mortgage Corp. v. Magee, 27 S.W.2d 864 (Tex. Civ. App.-San Antonio 1930).

In suits to foreclose tax liens to collect delinquent taxes, it is essential to allege and prove nonpayment and consequent delinquency. Garza v. City of San Antonio, 231 S.W. 697 (Tex. Comm'n App. 1921).

A petition in a tax foreclosure suit must conform to the law in every substantial requirement, or it will fail to confer jurisdiction on the court. Young v. Jackson, 110 S.W. 74 (Tex. Civ. App. 1908).

Sec. 33.44. Joinder of Other Taxing Units.

(a) A taxing unit filing suit to foreclose a tax lien on real property shall join other taxing units that have claims for delinquent taxes against all or part of the same property.

(b) For purposes of joining a county, citation may be served on the county tax assessor-collector. For purposes of joining any other taxing unit, citation may be served on the officer charged with collecting taxes for the unit or on the presiding officer or secretary of the governing body of the unit. Citation may be served by certified mail, return receipt requested. A person on whom service is authorized by this subsection may waive the issuance and service of citation in behalf of his taxing unit.

(c) A taxing unit joined in a suit as provided by this section must file its claim for delinquent taxes against the property or its lien on the property is extinguished. The court's judgment in the suit shall reflect the extinguishment of a lien under this subsection.

Amended by 1983 Tex. Laws, p. 4828, ch. 851, Sec. 25.

Cross References:

Legislature has no power to authorize taxing unit to extinguish liability, see art. III, Sec. 55, Tex. Const.

Notes:

The primary purpose of statute authorizing maintenance of suit by taxing units for delinquent taxes was to prevent multiplicity of suits by providing for inclusion of all taxing units in one action and adjudicating the claims of all units in a suit brought by any one or more of such units. City of El Paso v. Forti, 181 S.W.2d 579 (Tex. 1944).

The statute authorizing suit by taxing units to foreclose tax liens on property and joinder of other taxing units having liens against the property does not violate art. 3, Sec. 55, of the constitution prohibiting the release or extinguishment of tax liability, even though it is possible for representatives of a taxing unit to fail to appear and file claims for the taxes due, thereby extinguishing the unit's lien against the property. Mexia Independent School Dist. v. City of Mexia, 133 S.W.2d 118 (Tex. 1939).

A delinquent tax suit was brought against a property owner with a pending tort claim against one of the taxing units. The taxing units moved to sever the taxpayer's counterclaim and entered a plea in abatement. The severance was upheld and the suits could proceed separately. Qualls v. Angelina County, 98 S.W.3d 369 (Tex. App.-Beaumont 2003, no pet.).

Because the taxing units failed to show strict compliance with the rules regarding the return of service for a delinquent tax lawsuit, the default judgment entered was void. The record indicated that the constable serving the delinquent taxpayer via certified mail did not append the "green card" to the constable's return of service. Hollister v. Palmer ISD, 958 S.W.2d 956 (Tex. App.-Waco 1998).

Sec. 33.45. Pleading and Answering to Claims Filed.

A party to the suit must take notice of and plead and answer to all claims and pleadings filed by other parties that have been joined or have intervened, and each citation must so state.

Notes:

Where taxpayer claimed not to be the owner of property upon which delinquent taxes were due and he had not presented this fact before the appraisal review board, he has waived non-ownership as a defense to a delinquent tax suit. A taxpayer must protest the non-ownership issue before the review board. Anderson v. Robstown Independent School District, 706 S.W.2d 952 (Tex. 1986).

Although an unsigned letter to a taxing unit and a court in response to a citation is defective as an answer, the letter was sufficient to prevent a default judgment because it did contain the delinquent property owner's address, denied liability, and contained the trial court's cause number. Home Savings of America FSB v. Harris County Water Control and Improvement District #70, 928 S.W.2d 217 (Tex. App.-Houston [14th District] 1996).

Where a taxing unit failed to timely answer a request for admissions in a tax delinquency lawsuit, it could later ask for and prove good cause for the court's rejection of any deemed admissions originally entered because no answer to the discovery request was filed. Even though the taxing unit never denied taxpayer's requested admission that all taxes had been paid, taxpayer still knew that he was being sued for delinquent property taxes. City of Houston v. Riner, 896 S.W.2d 317 (Tex. App.-Houston [1st District] 1995, writ denied).

Damages recoverable in delinquent tax suit are measurable by the amount shown in the pleadings and every element of recovery must be supported by the pleadings. Rhodes v. City of Austin, 584 S.W.2d 917 (Tex. Civ. App.-Tyler 1979, writ ref'd n.r.e.).

Sec. 33.46. Partition of Real Property.

(a) If suit is filed to foreclose a tax lien on real property owned in undivided interests by two or more persons, one or more of the owners may have the property partitioned in the manner prescribed by law for the partition of real property in district court.

(b) The court shall apportion the taxes, penalties, interest, and costs sued for to the owners of the property in proportion to the interest of each. If an owner pays the taxes, penalties, interest, and costs apportioned to him, the property partitioned to him is free from further claim or lien for the taxes involved in the suit. If an owner refuses to pay the amount apportioned to him, the suit shall proceed against him for that amount.

(c) The court shall allow reasonable attorney's fees and costs of partitioning for each property partitioned. The fee shall be taxed as costs against each owner in proportion to his interest and constitutes a lien against the property until paid.

Cross References:

Undivided interests generally, see Sec. 25.11.
Affirmative defenses, see Sec. 42.09.

Note:

A property owner of an undivided interest is personally liable only for the owner's proportionate share; owners are not jointly and severally liable for all taxes on a property. Property Tax Code Section 33.46 is an additional, not exclusive, remedy available to the property owner. Rosewood Properties, Inc. v. Community Credit Union, 944 S.W.2d 46 (Tex. App.-Eastland 1997).

Sec. 33.47. Tax Records as Evidence.

(a) In a suit to collect a delinquent tax, the taxing unit's current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and penalties imposed and interest accrued constitute prima facie evidence that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law and that the amount of tax alleged to be delinquent against the property and the amount of penalties and interest due on that tax as listed are the correct amounts.

(b) If the description of a property in the tax roll or delinquent tax roll is insufficient to identify the property, the records of the appraisal office are admissible to identify the property.

(c) In a suit to collect a tax, a tax receipt issued under Section 31.075 of this code or, an electronic replica of that receipt, that states that a tax has been paid is prima facie evidence that the tax has been paid as stated by the receipt or electronic replica.

Amended by 1987 Tex. Laws, ch. 52, Sec. 2; amended by 1995 Tex. Laws, p. 4211, ch. 828, Sec. 1; amended by 1999 Tex. Laws, p. 5103, ch. 1481, Sec. 20.

Cross References:

Form and content of appraisal records, see Sec. 25.02.
Tax receipt, see Sec. 31.075.
Institution of seizure, see Sec. 33.22.
Petition initiating suit, see Sec. 33.43.

Notes:

Taxing authority established its prima facie case as to every material fact necessary to establish cause of action for delinquent taxes when it introduced copy of delinquent tax record, certified by proper taxing authority to be true and correct, with amount stated thereon to be unpaid. Davis v. City of Austin, 632 S.W.2d 33l (Tex. 1982).

When a taxing unit introduces delinquent tax records in a delinquent tax suit and provides testimony that the taxes sued for are due and unpaid, the unit establishes a prima facie case. Thompson v. City of Pearland, 489 S.W.2d 124 (Tex. Civ. App.-Houston {1st. Dist.} 1972, no writ); Davis v. City of Austin 632 S.W.2d 331 (Tex. 1982).

The failure of the taxing unit to give the required five-year notice of delinquent taxes (now repealed) resulted in the cancellation of penalties and interest on taxes when the taxpayer was able to prove that the notice was not delivered. The introduction of tax records establishes a prima facie case to establish every material fact, and a rebuttable presumption arises that all required notices likewise have been delivered. The presumption disappears, however, if the taxpayer produces competent evidence to justify a finding against the presumed fact. Tax notices must be addressed according to the most recent records in the possession of the taxing unit; if no address exists for a taxpayer, statutory notice requirements do not apply. In this case, evidence was sufficient to support the trial court's finding that the school district did not deliver notice, thereby canceling penalties and interest for certain tax years. However, the owner did not overcome the presumption of delivery regarding other taxing units for certain years and therefore cancellation of the penalties and interest was not mandated. The case was remanded for trial court determination of the amounts of penalties, interest, attorney fees, court costs and other fees to be assessed. Aldine Independent School District, et.al. v. Ogg, 122 S.W.3d 257 (Tex. App.-Houston [1st Dist.], 2003, no pet. h.).

A citation gave sufficient notice that the owner was being sued for delinquent taxes on personal property located at a specific address and informed the owner that failing to answer could result in a default judgment. Once a default judgment is taken against a non-answering defendant, all allegations of material fact set forth in the petition are deemed admitted, except for the amount of unliquidated damages. Certified tax rolls and tax statements attached to various petitions and filings with the court are written instruments for purposes of showing liquidated damages. Aavid Thermal Technologies of Texas v. Irving Independent School District, 68 S.W.3d 707 (Tex. App. - Dallas [5th Dist.] 2001, no pet.)

Even though the taxing unit's introduction of the delinquent tax rolls established a prima facie case for judgment in the amount of the delinquent taxes under Sec. 33.47 if the taxpayer proved that it was not liable for taxes, the taxing units had the burden to go forward with additional evidence of the taxpayer's ownership in accordance with Alamo Barge Lines v. City of Houston. General Electric Capital Corp. v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App.-Corpus Christi 1993, writ denied).

Taxing unit establishes a prima facie case in delinquent tax suit where it introduced into evidence official tax rolls, certified copies of official tax records or certified copies of appropriate delinquent tax records, in conjunction with testimony of assessor-collector that, according to such records, taxes are due and delinquent. Alamo Barge Lines, Inc. v. City of Houston, 453 S.W.2d 132 (Tex. 1970).

A taxing unit's certified delinquent tax records constitute some evidence of delinquency, even where taxpayer presents direct evidence of non-ownership. D&M Vacuum Service Inc. v. Zavala County Appraisal District, 812 S.W.2d 435 (Tex. App.-San Antonio 1991, no writ).

Once the delinquent tax roll was properly admitted into evidence, the testimony of the tax assessor-collector directly from the computer printout of the roll was proper. Kirkconnell & Cooper, Inc. v. Point Isabel Independent School District, 608 S.W.2d 743 (Tex. Civ. App.-Corpus Christi 1980, no writ).