Winfred Leon Walker v. City of Waco, et al.--Appeal from 170th District Court of McLennan County

IN THE

TENTH COURT OF APPEALS

No. 10-99-161-CV

WINFRED LEON WALKER,

Appellant

v.

CITY OF WACO, ET AL,

Appellees

From the 170th District Court

McLennan County, Texas

Trial Court # 97-3703-4

O P I N I O N

Appellant Walker appeals pro se from a judgment for taxes in favor of appellees: City of Waco-$875.83; Waco Independent School District-$1875.90; and McLennan County- $655.34; plus $300.00 court costs. The judgment additionally ordered foreclosure against his property to recover the unpaid taxes.

At trial, the taxing authorities submitted into evidence certified copies of the entries of their respective tax rolls listing taxes due on the property. Appellant was not present at trial and raised no defense as to the imposition and collection of the taxes alleged to be due.

The property was the home of appellant s mother. The taxing authorities originally brought suit against appellant s mother for the unpaid taxes for 1994 through 1997. Appellant s mother died in 1997 and appellant inherited the property. Appellees amended to claim taxes due through 1998.

Appellant answered pro se claiming a homestead exemption on the property. Appellant attempted to file for bankruptcy, pro se, in an effort to stop this proceeding. Appellant is confined to the Venus Unit of the Texas Department of Criminal Justice serving a ten year sentence.

Appellant appeals, pro se, contending he was not accorded a homestead exemption on the property.

Imposition of property taxes is specifically provided for in Article VIII, Section 1 of the Texas Constitution. Article VIII, Section 15 of the Texas Constitution authorizes the Legislature to provide for the sale of the property for non-payment of delinquent property taxes. A person s homestead is not protected from foreclosure and sale for non-payment of property taxes. Texas Constitution, art. XVI, 50.

Appellant is the owner of the property. Delinquent taxes, penalties and interest are due against the property. Appellant has not paid any of same.

There is no evidence that appellant (or his mother - predecessor in title) complied with the administrative procedures to protest to the appraisal review board the matter of homestead exemption. A person is prohibited from raising any issues de novo in a delinquent tax suit that are grounds for an administrative protest found in Section 41.41 of the Tax Code. General Electric Capital Corporation v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App. Corpus Christi 1993, writ denied). Section 41.41(a)(4) provides denial to the property owner in whole or in part of a partial exemption. Thus, any claims that appellant is entitled to a homestead exemption not raised administratively are not relevant in a suit filed to collect delinquent taxes. Robstown Independent School District v. Anderson, 706 S.W.2d 952 (Tex. 1986).

Appellees introduced into evidence certified copies of their delinquent tax records, which as provided by Section 33.47 of the Tax Code, constitute prima facie evidence that the taxes were lawfully assessed and that the amount of taxes alleged to be due against the property is correct. The introduction of this evidence shifted the burden of proof to the appellant to raise any lawful defense. Davis v. City of Austin, 632 S.W.2d 331 (Tex. 1982); Bryan Independent School District v. Lamountt, 726 S.W.2d 192 (Tex. App. Houston [14th Dist.] 1987, no writ).

There was no evidence presented to rebut the prima facie case established by the taxing authorities.

All of appellant s contentions are overruled. The judgment is affirmed.

FRANK G. McDONALD

Chief Justice (Retired)

Before Chief Justice Davis,

Justice Gray and

Chief Justice McDonald (Retired)

Affirmed

Opinion delivered and filed April 12, 2000

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