OPINION
ROSENBERG, Justice.
This appeal arises out of a suit to determine the priority of two competing liens against personal property and the amount of taxes, penalties, and interest secured by a tax lien on the personal property. The City of Dallas, the Dallas Independent School District, and the County of Dallas (Tax Authorities) appeal from a summary judgment rendered in favor of Cornerstone Bank (Cornerstone).
The Tax Authorities bring two...
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