Court Opinion

ID: 9834129
Source: CourtListenerOpinion
Date Created: 2023-09-01 23:19:23.188284+00
Date Added: 2024-06-11T07:44:11.887245
License: Public Domain

On Appellee’s Motion for Rehearing.
The basis for fixing the amount of the bonds in question must be the total taxable value of the county. The commissioners’ court had no authority to add to the total taxable values of the county the drainage district taxes, for that would be creating a double value in conflict with the statute; in other words, was adding a fictitious value to the taxable values of the county, thus exceeding the authority of the commissioners’ court.
We were also in error in holding that because the commissioners’ court exercised its judicial functions and entered a judgment thereon, it is not subject to collateral attack. The act of'the court in this matter was in the very teeth of the statute, beyond its authority, and therefore void.
For the reasons given, the motion for rehearing is granted, and the judgment of the trial court is affirmed.