Franks v. Woodville Independent School District

OPINION This appeal concerns the procedure for claiming excess funds from a sale of real property to satisfy a property tax judgment. The trial court ruled that John L. Franks, a claimant who filed his motion within two years of the tax sale but who did not obtain a hearing on the motion before the two year period had elapsed, failed to establish his claim within two years of the sale and was therefore not entitled to the excess funds. Appellant Franks's four issues assail the trial court's order to disburse the excess funds to the taxing units, appellees Woodville Independent School District, Tyler County Education District, and Tyler County. 1 Our construction of the Tax Code recognizes that a claimant must file a claim within two years of the sale, but does not require the trial judge to sign an order ruling on the claim within that same period of time. Accordingly, we hold that the trial court erred in denying the claim on the sole ground that the claim was not timely established, and remand the case to the trial court for trial on the merits.