The appellant claims it owns the property at issue unencumbered by any liens because the appellee's purported tax liens are invalid due to the tax collectors' failure to swear to the veracity of their certificates as required by Texas Tax Code §32.06. Section 32.06(b) provides explicit instructions for how a tax collector is to certify that a tax lien has been transferred, and these instructions do not include swearing to the contents of the certification. The trial court's summary judgment is affirmed. Houston's 14th Court of Appeals, No. 14-12-00637-CV, 08-08-2013.
Millstone Investment & Management, L.L.C. v. BNC Retax, L.L.C.
Tex. App. Dist. 14
August 22, 2013