Court Opinion

ID: 9831553
Source: CourtListenerOpinion
Date Created: 2023-09-01 21:10:52.521876+00
Date Added: 2024-06-11T07:43:35.755554
License: Public Domain

On Motion for Rehearing.
At a former term of this court we held that, under the facts agreed to by the parties, the properties of the appellee, Scottish Rite Benevolent Association, were exempt under the Constitution and laws of Texas from taxation, and affirmed the judgment of the trial court.
Pending motion for rehearing by appellant, we certified to the Supreme Court the sole question presented by the appeal to this court, viz.: .“Is the property of the Scottish Rite Benevolent Association, as above mentioned, subject to taxation by the city of Houston, or is it exempt from such taxation under the Constitution and laws of this state?”
The Supreme Court answered, in effect, that under the agreed facts the property in question was not exempt from taxation by the city of Houston; that to exempt it from taxation would be in violation of section 2, article 8, of the Constitution. It follows, therefore, that such property was subject to taxation by the city of Houston.
The answer of the Supreme Court requires at our hands the granting of the motion for rehearing, the setting aside of our former judgment, the reversal of the judgment of the trial court, and a rendition of judgment here for appellant for the sum of $878.11, this being the amount agreed upon by the parties as the sum due for taxes, interest, penalties, and costs for the years 1998, 1909, 1910, 1911, and 1912, and also for a judgment of foreclosure of plaintiff’s tax lien on the property described in paragraph 4 of the agreement of the .parties against both defendants, the Magnolia Camp No. 13, W. O. W., and the Scottish Rite Benevolent Association. It is therefore ordered that the judgment of this court heretofore rendered affirming the judgment of the trial court be set aside, and that the judgment of the trial *556court be reversed, and that judgment be here rendered for the appellant, city of Houston, for the sum of $378.11, as agreed upon by the parties, together with 6 per cent, per an-num interest thereon from the 27th day of October, 1915, until paid, and that appellant, city of Houston, have a foreclosure of its tax lien upon said property against both of said defendants.
Reversed and rendered.