Court Opinion

ID: 9771853
Source: CourtListenerOpinion
Date Created: 2023-08-29 16:56:21.7071+00
Date Added: 2024-06-11T15:41:31.166928
License: Public Domain

OPINION ON MOTION FOR REHEARING
The appellants have brought forth several points of err in their motion for rehearing. In point of error one, the appellants complain that our judgment improperly adjudged 75% of the costs of the appeal against the City of Corpus Christi and the school districts. The appellants request that we grant their motion for rehearing and tax all costs incurred in this Court to appellee Davis. Appellants’ contention must be sustained in part.
The City of Corpus Christi, Corpus Christi Independent School District, and Corpus Christi Junior College District are exempt from payment from any court costs in suits to recover taxes. City of Nacogdoches Independent School Dist. v. McKinney, 513 S.W.2d 5 (Tex.Sup.1974); City of Waco v. Owens, 442 S.W.2d 324 (Tex.Sup.1969); Electra Independent School District v. W. T. Waggoner Estate, 140 Tex. 483, 168 S.W.2d 645 (1943). We do not agree, however, that all of such costs incurred in the appeal should be taxed against appellee Davis. In Nacogdoches Independent School Dist. v. McKinney, 513 S.W.2d 5 (Tex.Sup.1974), our Supreme Court noted that prior opinions had been inconsistent in the manner in which costs should be taxed as to the winning taxpayer. In that case, it was determined that the winning taxpayer should be required to pay only those costs of the appeal incurred by him on the basis that the result followed more nearly the spirit of Rule 127, Texas Rules of Civil Procedure, which provides as follows:
“Each party to a suit shall be liable for all costs incurred by him. If the costs cannot be collected from the party against whom they have been adjudged, execution may issue against any party in such suit for the. amount of costs incurred by such party, but no more.”
In this case, appellee Davis did not win his entire case on appeal and he was assessed 25% of the costs of appeal. Davis *58does not complain of this assessment. Since this Court still has jurisdiction of the cause, it may, and does here now, correct its judgment as to court costs as follows:
Only those court costs incurred by the defendant, Jack Davis, in this Court (25%) are adjudged against him. No costs are adjudged against the plaintiffs, City of Corpus Christi, Corpus Christi Independent School District, and Corpus Christi Junior College District.
The appellants’ remaining major contentions are presented in points of error two through four which complain of our holding that the property description contained in the trial court’s judgment were not sufficient to support a judgment of foreclosure. Appellants’ specific complaints under these points of error are that: 1) Davis waived his right to complain of the inadequacy of the property description; 2) the property description is sufficient to support a judgment of foreclosure; and 3) even if the description is not sufficient, this Court should have reformed the trial court’s judgment by supplying the missing description elements.
Appellants vigorously contend that Davis waived his right to complain of the sufficiency of the property description in the trial court. The only time during the trial process that this particular complaint was brought to the attention of the trial judge was in Davis’ motion for judgment wherein he stated, in part, as follows:
“Judgment should 'be entered declaring the assessment of account number 1180-30-30 to be void, as a matter of law, due to the insufficient description.”
It should be noted that he complained only of the sufficiency of the property description as it related to the validity of the tax assessments and not as to the validity of the judgment of foreclosure. We considered both complaints on the merits, however, and affirmed the validity of the tax assessments, but reversed and remanded as to the validity of the judgment of foreclosure. Our Supreme Court has stated that as a general rule, a judgment for foreclosure of a tax lien upon real estate which, though aided by the judgment rule, fails to describe a definite tract of land is void. Arnold v. Crockett Independent School Dist., 404 S.W.2d 27, 28 (Tex.Sup.1966). (Emphasis added). Davis has not waived his right to complain of a judgment of foreclosure that is void due to an inadequate description. These points of error are overruled.
Other points of error raised in the motion for rehearing have been considered, and they are overruled. Appellants’ motion for rehearing is granted in part and overruled in part.