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CITY OF HEATH v. KING

No. 05-85-00590-CV.

705 S.W.2d 812 (1986)

CITY OF HEATH, Texas, Appellant, v. Gilbert KING and Odis Lowe, Appellees.

Court of Appeals of Texas, Dallas.

February 13, 1986.

Attorney(s) appearing for the Case

Bob F. Young, Dallas, for appellant.

Harold F. Curtis, Jr., Greenville, for appellees.

Before AKIN, DEVANY and STEWART, JJ.

AKIN, Justice.

City of Heath appeals part of a judgment ordering that ad valorem property taxes assessed upon the land of Gilbert King and Odis Lowe be prorated for the year 1982. The City contends that the trial court erred in prorating the property taxes to be paid on the basis of the number of days out of the tax year that the property was within the corporate limits of the City of Heath. Because we agree that proration is not statutorily authorized in this case...

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