EXCEL AUTO AND TRUCK LEASING, L.L.P. v. ALIEF IND. SCHOOL DIST.

No. 01-04-01185-CV.

249 S.W.3d 46 (2007)

EXCEL AUTO AND TRUCK LEASING, L.L.P., Appellant, v. ALIEF INDEPENDENT SCHOOL DISTRICT, Charterwood Municipal Utility District, Chelford One Municipal Utility District, Cimarron Municipal Utility District, City of Baytown, City of Deer Park, City of Houston, City of Katy, City of Pasadena, Clear Brook City Municipal Utility District, CY-Champ Public Utility District, Cypress-Fairbanks Independent School District, Deer Park Independent School District, Fallbrook Utility District, Goose Creek Consolidated Independent School District, Harris County, Harris County Education Department, Harris County Emergency Service District No. 1, Harris County Emergency Service District No. 7, Harris County Emergency Service District No. 9, Harris County Emergency Service District No. 28, Harris County Flood Control District, Harris County Fort Bend Emergency Service District No. 100, Harris County Hospital District, Harris County Municipal Utility District No. 33, Harris County Municipal Utility District No. 38, Harris County Municipal Utility District No. 64, Harris County Municipal Utility District No. 81, Harris County Municipal Utility District No. 120, Harris County Municipal Utility District No. 132, Harris County Municipal Utility District No. 158, Harris County Rural Fire Prevention District No. 13, Harris County Rural Fire Prevention District No. 16, Harris County Rural Fire Prevention District No. 17, Harris County Rural Fire Prevention District No. 20, Harris County Rural Fire Prevention District No. 24, Harris County Rural Fire Prevention District No. 25, Harris County Rural Fire Prevention District No. 26, Harris County Rural Fire Prevention District No. 29, Harris County Rural Fire Prevention District No. 46, Harris County Rural Fire Prevention District No. 48, Harris County Utility District No. 6, Harris County Water Control and Improvement District No. 113, Harris County Water Control and Improvement District No. 132, Harris County Water Control and Improvement District No. 133, Horsepen Bayou Municipal Utility District, Houston Community College District, Houston Independent School District, Humble Independent School District, Katy Independent School District, Klein Independent School District, Lake Forest Utility District, Lee College District, Louetta North Public Utility District, North Belt Utility District, North Forest Independent School District, North Harris Montgomery Community College District, Northpark Public Utility District, Northwest Harris County Municipal Utility District No. 16, Pasadena Independent School District, Ponderosa Forest Utility District, Port of Houston Authority of Harris County, Rankin Road West Municipal Utility District, Sagemeadow Utility District, San Jacinto Community College District, Spring Branch Independent School District, Spring Independent School District, Timber Lane Utility District, West Harris County Municipal Utility District No. 6, Appellees.

Court of Appeals of Texas, Houston (1st Dist.).

Rehearing Overruled August 31, 2007.


Attorney(s) appearing for the Case

Bonner Smith, Law Offices of Bonner Smith, Lubbock, TX, for Appellant.

R. Greg East, Perdue, Brandon, Fielder, Collins, & Mott, Josh Kahn, Coats, Rose, Yale, Holm, Ryman, & Lee, Houston, TX, for Appellees.

Panel consists of Justices TAFT, KEYES, and HANKS.


OPINION ON REHEARING

GEORGE C. HANKS, JR., Justice.

We withdraw our Opinion of April 19, 2007 and issue this one in its stead. Excel Auto and Truck Leasing, L.L.P.'s motion for rehearing is denied.

In this suit for delinquent ad valorem taxes, Excel Auto & Truck Leasing, L.L.P., appellant/taxpayer, complains of the trial court's granting summary judgment in favor of the various taxing units, appellees. In three issues, Excel argues that the trial...

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