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City of Bellaire v. Sewell

Taxing authorities sued the appellee to recover allegedly delinquent ad valorem taxes on Sewell's business personal property. The taxing authorities contend that the trial court erred by failing to award them penalties and interest. Taxing units are statutorily entitled to penalties and interest on delinquent taxes pursuant to Tax Code chapter 33. The trial court's judgment is reversed and remanded for calculation of the penalties and interest. Houston's 1st Court of Appeals, No. 01-11-00131-CV, 05-10-2012.

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OPINION

Appellants, Harris County, the Harris County Department of Education, the Port of Houston Authority of Harris County, the Harris County Flood Control District, the Harris County Hospital District, the Houston Independent School District, and the Houston Community College System (collectively, “the taxing authorities”), sued Efrem Sewell, d/b/a The Law Offices of Efrem D. Sewell, P.C. (“Sewell”), to recover delinquent ad valorem taxes on Sewell’s business personal property. The City of Bellaire (“the City”) intervened, also seeking delinquent ad valorem taxes. The trial court awarded the delinquent base tax amounts to the taxing authorities and the City, but it did not award the penalties and interest that had accrued on the delinquent taxes. In one issue, the taxing authorities and the City contend that the trial court erred by failing to award them the penalties and interest to which they were statutorily entitled under the Texas Tax Code.

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