Priscilla Beltran Gutierrez v. the City of Laredo, 07-14-00270-CV

City of Laredo sued in 2008 to collect delinquent property taxes on a parcel identified by appraisal parcel number 900-90231-032, originally described as a 2.00-acre tract.
Laredo Community College and United Independent School District intervened; Webb County later intervened using the original 2-acre description.
The City later amended pleadings to describe only a 1.00-acre “homestead tract” under parcel number 900-90231-032; at some point the appraisal district created a second parcel number, 900-90231-270, apparently for the other 1.00-acre portion.
At trial the taxing authorities sought foreclosure on the 1.00-acre tract (900-90231-032); the defendant introduced a 2009 aerial photo (based on 2007 imagery) showing parcel 032 but not parcel 270.
The trial court granted a directed verdict for the taxing authorities and entered judgment foreclosing on "900-90231-032 ABST 283 POR 23 L SANCHEZ 1.00 ACRE (HOMESTEAD TRACT)" and ordering sale; Gutierrez appealed.
The central dispute: whether the judgment’s property description sufficiently identifies the one-acre tract being foreclosed, given the prior two-acre description and later creation of a separate parcel number for the other acre.

Issue	Plaintiff's Argument (Gutierrez)	Defendant's Argument (Taxing Authorities)	Held
Whether the tax-foreclosure judgment sufficiently describes the land to be conveyed	Description is deficient; it fails to identify which one-acre portion of the original two-acre tract is foreclosed	Parcel number 900-90231-032 and the homestead label are sufficient to identify the tract	Judgment is void for insufficient property description; reversed and remanded

AIC v. Crews, 246 S.W.3d 640 (Tex. 2007) (a property description must furnish means to identify the land with reasonable certainty; tax-foreclosure judgment that fails to describe a definite tract is void)