stating that “under these principles, the taxing authority established its prima facie case as to every material fact necessary to establish the cause of action when it introduced a copy of the delinquent tax record, certified by the proper taxing authority to be true and correct with the amount stated thereon to be unpaid”
How later courts described this case
- stating that “under these principles, the taxing authority established its prima facie case as to every material fact necessary to establish the cause of action when it introduced a copy of the delinquent tax record, certified by the proper taxing authority to be true and correct with the amount stated thereon to be unpaid”
- holding that the taxing authority established its prima facie case as to every material fact necessary to establish the cause of action when it introduced a copy of the delinquent tax record, certified by the proper taxing authority to be true and correct with the amount stated thereon to be unpaid
- “Under these principles, the taxing authority established its prima facie case as to every material fact necessary to establish the cause of action when it introduced a copy of the delinquent tax record, certified by the proper taxing authority to be true and correct with the amount stated thereon to be unpaid.”
- discussing presumption arising in tax delinquency suit
Written by the judges who cited it.
The opinion
RAY, Justice,
dissenting.
The dissenting opinion delivered on March 17, 1982, is withdrawn and the following opinion is substituted.
I join the dissent for the reason that I have found no Texas rule which requires that the Davis airplane had to be physically located at Tim’s Airpark on January 1, 1975. The tax situs for this aircraft is a question of fact. In the present case I am convinced that the objective evidence, as distinguished from any subjective intent, established that the Davis airplane had acquired a tax situs outside the City of Austin. The manifest intent of Davis to locate his aircraft at Tim’s Airpark is exhibited by the objective evidence that the plane left Austin before the end of 1974 and would be hangared at Tim’s Airpark beginning January 1,1975. The airplane had left the City of Austin en route to Tim’s Airpark. State *338 v. Crown Central Petroleum Corp., 242 S.W.2d 457, 462 (Tex.Civ.App.—San Antonio, 1951, writ ref’d.). I would hold that the objective evidence supported the findings of the trier of fact.