HOUSTON – Appellant James Anthony Davis unsuccessfully appealed a ruling compelling him to pay outstanding property taxes to several taxing entities in Brazoria County.
Judge William Boyce of the 14th Court of Appeals affirmed the 239th District Court of Brazoria County’s ruling on Sept. 11.
Appellees Angleton Independent School District, et al., originally filed two separate suits to collect money owed on two tracts of land. The first complaint was lodged against Veronica Davis while the second was filed against her son, James.
Veronica eventually paid the outstanding debt on one of the properties and the suit against her was dismissed.
“The trial court signed a final judgment on May 22, 2017, ordering James to pay the taxing entity appellees $892.85 for 'delinquent taxes, penalties, interest, and costs' owed with respect to the Angleton tract for 2012,” the opinion states, which was written by Judge William J. Boyce. “The May 22, 2017, final judgment also orders James to pay the taxing entity appellees $200 'for ascertaining the name, identity, and location of necessary parties and description of the property.'”
James filed an appeal in response. He argued five separate points, all of which were overruled by the Appeals Court.
The court notes that: “James also asserts that he was not record title holder of the Angleton tract on Jan. 1, 2012, and therefore ‘is not responsible for delinquent taxes for 2012.’... James did not provide citations for this evidence... Because this evidence is not a part of the record in this subsequent appeal, we do not consider James’s argument.”
James also argued that the final judgment in the case against Veronica prohibits the appellees from recovering taxes on the second plot of land. Boyce disagreed, stating the final judgment in the suit against Veronica only recognizes the suit against one tract of land - the tract that she paid the debt.