Court Opinion

ID: 9666211
Source: CourtListenerOpinion
Date Created: 2023-08-24 01:07:54.812281+00
Date Added: 2024-06-11T18:15:24.777358
License: Public Domain

ON APPELLEES’ MOTION FOR REHEARING
Prior to our decision in this case, we overruled appellees’ motion to dismiss this appeal. The motion was based on the contention that this was an appeal from an interlocutory order and was controlled by Rule 385, Texas Rules of Civil Procedure and Art. 4662, V.T.C.S. If the order or judgment from which this appeal was taken was interlocutory, appellees’ motion should be sustained because the record was not timely filed.
The judgment reads, in part, as follows:
“It is, therefore, ORDERED, ADJUDGED and DECREED by the Court that Defendants’ Pleas to the Jurisdiction set out in Paragraphs AI, II, and IV of said Plea to the Jurisdiction be, and they are hereby, sustained.
“It is further ORDERED, ADJUDGED and DECREED by the Court that Plaintiff’s Application for a Temporary Injunction be, and it is hereby, in all things denied, and that plaintiffs take nothing by their suit against the defendants.
“It is further ORDERED that all costs of suit in this behalf expended be, and they are hereby, taxed against the plaintiffs, for which let execution issue.”
It is our opinion that this is a final judgment and appealable as such.
Appellees assert that we erred in not giving controlling effect to Art. 7193, V.T.C.S., which provides:
“Art. 7193. [7551] [5107] Duty in such cases
“In all cases of failure to obtain a statement of real and personal property from any cause, the assessor of taxes shall ascertain the amount and value of such property and assess the same as he believes to be the true and full value thereof; and such assessment shall be as valid and binding as if such property had been rendered by the proper owner thereof.”
Since there was no tax assessor to fail “to obtain a statement of real and personal *368property from any cause” from taxpayers within the time prescribed, it is our opinion that this statute is not applicable.
The motion is overruled.
Motion overruled.