Monte Ruben Swanzy v. Richardson Independent School District, Dallas County, City of Dallas, Dallas County Community College District, Parkland Hospital District, and Dallas County School Equalization Funds
08-15-00132-CV
| Tex. App. | Sep 2, 2015Background
- Appellant Monte Ruben Swanzy (proceeding in propria persona) appeals from the 192nd Judicial District (Tax Court) in Dallas County, challenging a judgment and subsequent order of sale in Cause No. TX-12-40611.
- Swanzy contends RISD and Dallas County (intervenor) lacked standing and the trial court lacked subject-matter jurisdiction, rendering the February 4, 2014 final judgment and later April 23, 2014 abstract judgment void.
- Appellant asserts RISD non-suited on January 15, 2015, but appellees’ counsel later filed an after-judgment request for an order of sale (Feb. 16, 2015), which Swanzy says was improper because the case and parties lacked jurisdiction/standing.
- Central legal contention: Texas school districts’ property-tax scheme allegedly constitutes a state ad valorem tax (citing Article VIII, §1(e) and Texas school-finance decisions), so local taxing authorities allegedly lack meaningful discretion and thus lack authority to levy/collect the tax asserted.
- Appellant argues the trial court’s orders are nullities and asks the appellate court to vacate the judgment, dismiss the case with prejudice, release liens, and remove the property from the appraisal district rolls.
Issues
| Issue | Plaintiff's Argument (Swanzy) | Defendant's Argument (RISD/Dallas County) | Held |
|---|---|---|---|
| 1. Trial court subject-matter jurisdiction | Trial court never had jurisdiction because local ad valorem taxation is an unconstitutional state tax; appellees therefore lacked authority to proceed | Appellees maintain statutory authority under Tax Code and established tax collection procedures (implied) | Appellate ruling not provided in brief (appellant asks court to declare judgment void) |
| 2. Standing of RISD/Dallas County to enforce tax lien | RISD and county lack standing after alleged non-suit and because the tax is invalid as a state-imposed ad valorem tax | Appellees contend they are proper political subdivisions authorized to collect ad valorem taxes | Appellate ruling not provided in brief |
| 3. Validity of final judgment / order of sale | Final judgment and order of sale are void, so subsequent orders are nullities | Appellees rely on trial-court process and statutory post-judgment remedies (implied) | Appellate ruling not provided in brief |
| 4. Proper party designation and property status | Swanzy claims ownership and supreme title; denies trustee status of spouse and denies property is a taxable ‘‘event in commerce’’ | Appellees allege proper parties and tax code bases for collection | Appellate ruling not provided in brief |
Key Cases Cited
- Alfonso v. Skadden, 251 S.W.3d 52 (Tex. 2008) (authority on standing and procedural sufficiency)
- Univ. of Tex. Sw. Med. Ctr. at Dallas v. Loutzenhiser, 140 S.W.3d 351 (Tex. 2004) (standing and jurisdiction principles)
- OAIC Commercial Assets, L.L.C. v. Stonegate Village, L.P., 234 S.W.3d 726 (Tex. App.—Dallas 2007) (standing and appellate review of jurisdictional defects)
- West Orange-Cove Consol. I.S.D. v. Neely, 176 S.W.3d 746 (Tex. 2005) (discussion of when local taxes may be characterized as state taxes in school finance context)
- State ex rel. Latty v. Owens, 907 S.W.2d 486 (Tex. 1995) (trial court loses power to sign orders after plenary power expires; appellate relief for void subsequent orders)
- Mapco, Inc. v. Forrest, 795 S.W.2d 700 (Tex. 1990) (jurisdictional and procedural standards)
- Ex parte Seidel, 39 S.W.3d 221 (Tex. Crim. App. 2001) (void-judgment principles)
- El-Kareh v. Tex. Alcoholic Bev. Comm’n, 874 S.W.2d 192 (Tex. App.—Houston [14th Dist.] 1994) (void judgment may be attacked any time)
- Commander v. Bryan, 123 S.W.2d 1008 (Tex. Civ. App. Fort Worth 1938) (void judgments treated as nullities)
- Maury v. Turner, 244 S.W. ??? (Tex. Com. App. 1922) (historical authority describing void judgments as nullities)
- Christian v. State, 865 S.W.2d 198 (Tex. App.—Dallas 1993) (procedural authority cited by appellant)
- Brown v. Texas, 443 U.S. 47 (U.S. 1979) (federal authority referenced by appellant)