Albert L. Sivley, et al. v. Madison County Appraisal District, et al.--Appeal from 278th District Court of Madison County

Albert L. Sivley v. Madison County Appraisal District, et al /**/

IN THE

TENTH COURT OF APPEALS

 

No. 10-99-208-CV

 

ALBERT L. SIVLEY,

Appellant

v.

 

MADISON COUNTY

APPRAISAL DISTRICT, ET AL,

Appellees

 

From the 278th District Court

Madison County, Texas

Trial Court # 7733

O P I N I O N

Albert Sivley appeals from a judgment resulting in the foreclosure of a tax lien against his real property for failing to pay delinquent ad valorem taxes. We will affirm.

Madisonville Consolidated Independent School District, Madison County Education District, the City of Madisonville, and Madison County (collectively the Appellees) brought this action in an effort to foreclose on property to recover approximately $13,000 in delinquent taxes (including penalties). Sivley complains pro-se, asserting a two part question on appeal:

(1) Legal standing of appellant s name, head of house, business executive, and estate executive?

(2) Limitation time for property tax, five years in general, four years in Texas? Ten years for abandonment? Limitation of sale for debt of a homestead?

 

We interpret part one as a challenge against the judgment because the property in question is Sivley s homestead. We read part two as a claim that the statute of limitations barred the proceeding. He also asserts in his statement of facts that he did not have adequate notice of the hearing and, therefore, did not appear. Sivley does not challenge the assertion that he has not paid his taxes. He says that this appeal is brought to stop the fraud and reduce the tax to a fair number of years, past due. Of course it is (also) to stop the sale or division of the homestead. He admits that he has not paid his taxes for over ten years. We will address the questions of proper notice, homestead, and limitations.

Notice

The record reflects that Sivley was personally served a citation with the petition attached on March 28, 1995. He never filed an answer. On June 30, 1999, Sivley received notice that the cause was set for trial on Monday, July 12 at 9:00 a.m. Sivley admits that he stood outside the courthouse during the hearing, but never went inside. He never complained to the trial court that he did not receive adequate notice of the hearing. Thus, this complaint has not been preserved for appellate review. See State Farm Fire & Casualty Co. v. Price, 845 S.W.2d 427, 431-32 (Tex. App. Amarillo 1992, writ dism d).

Homestead

Sivley alleges that the property which is the subject of this suit is not subject to foreclosure for liens for ad valorem taxes because it is his homestead. However, a homestead is not protected from forced sale for the payment of debt when the debt is for purchase money on the homestead, for work and materials used to construct improvements on the homestead property, or for unpaid taxes. Laster v. First Huntsville Properties, 826 S.W.2d 125, 129 (Tex. 1991) (citing Tex. Const. art. XVI 50; Tex. Prop. Code Ann. 41.002 (Vernon Supp. 2000)). The court did not err in entering a judgment foreclosing on this property on the basis that it is Sivley s homestead.

Statute of Limitations

The evidence shows that Sivley has not paid ad valorem taxes since 1986. Tax Code section 33.05 provides:

(a) Personal property may not be seized and a suit may not be filed:

(1) to collect a tax on personal property that has been delinquent more than four years; or

(2) to collect a tax on real property that has been delinquent more than 20 years.

(b) A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending.

(c) If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll:

 

(1) a tax on real property that has been delinquent for more than 20 years;

 

(2) a tax on personal property that has been delinquent for more than 10 years; and

(3) a tax on real property that has been delinquent for more than 10 years if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than two million.

 

Tex. Tax Code Ann. 33.05 (Vernon Supp. 2000). Thus, the statute of limitations for collecting delinquent ad valorem taxes assessed against real property is twenty years. This judgment is for taxes at most 13 years delinquent. The statute of limitations does not bar this proceeding.

The judgment of the trial court is affirmed.

 

BILL VANCE

Justice

 

Before Chief Justice Davis,

Justice Vance, and

Justice Gray

Affirmed

Opinion delivered and filed June 28, 2000

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