OPINION
DAVID F. FARRIS, Justice (Retired).
In two issues, the Dallas Central Appraisal District (DCAD) contends the trial court erred in granting Shihjane and Soledad Wang's (the Wangs) motion for summary judgment and denying DCAD's motion for summary judgment. The effect of the trial court's ruling was a determination the Wangs' property was not encumbered by a tax lien for additional ad valorem taxes owed on the property following DCAD's removal of tax...
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