Texas Appeals Court Upholds El Paso’s Ad Valorem Tax Judgment

The Texas Court of Appeals affirmed a trial court judgment awarding the City of El Paso $80,648.61 in delinquent ad valorem taxes, penalties, interest, and associated fees against taxpayers who failed to pay corrected tax liabilities following a prior successful protest. Although the taxpayers had previously obtained a judgment reducing property valuations and removing penalties and interest accrued as of that judgment date, the court held that the corrected taxes themselves remained unpaid and that penalties and interest could continue to accrue on those unpaid amounts. The court rejected the taxpayers’ argument that the prior judgment eliminated future penalties and ...