Texas Appeal Court Affirms Personal Liability for Unpaid Property Taxes Despite Lien Recording Issues

The Texas Court of Appeals, Second District, Fort Worth affirmed a trial court judgment holding the taxpayer personally liable for unpaid property taxes on two manufactured homes. The taxpayer owed $256.28 and $231.40 respectively for two years of delinquent taxes assessed by the county, city, and school district. The court distinguished between foreclosure of a tax lien and pursuit of personal liability, holding that taxing units may seek personal judgments for unpaid property taxes even where tax liens are improperly recorded. The court rejected the taxpayer’s bona fide purchaser defense, concluding that he failed to establish the elements required to ...