The Texas Court of Appeals Dec. 30, 2024, affirmed a lower court ruling that a 1948 tax foreclosure judgment did not extinguish the undivided one-half mineral interest that a taxpayer had conveyed to another in 1937. The Court held that the plain language of the 1948 judgment and resulting sheriff’s deed limited the scope of foreclosure to the conveying party’s remaining interest in the 560-acre property. The Court rejected arguments that the judgment should be presumed to have foreclosed on the entire property, including the severed mineral interest, based on contemporary statutes and case law. The Court also found no ...