Court Opinion

ID: 9832132
Source: CourtListenerOpinion
Date Created: 2023-09-01 21:39:10.360835+00
Date Added: 2024-06-11T07:43:42.599584
License: Public Domain

On Motion for Rehearing.
Appellant has filed a motion for a rehearing in which he contends that we were in error in holding that the tax complained of was levied at a regular term of the Commissioners’ Court, as is required by Art. 2354, R.C.S.1925.
If we were in error in holding that the tax was levied at a regular term of the Commissioners’ Court, we would nevertheless overrule appellant’s fourth and sixth assignments of error for the reason that the tax now involved in this lawsuit is not a “county tax” as that term is used in Art. 2354, supra. The State and County taxes, though originally involved in this suit, were after judgment settled in full and eliminated from the cause and there are now involved only taxes which are not “county taxes.” Therefore, the provisions of Art. 2354, supra, have no application to the taxes involved herein.
The motion for a rehearing has been carefully considered and is in all things overruled.