Ross v. Linebarger, Goggan, Blair & Sampson, L.L.P.
333 S.W.3d 736
Tex. App.2010Background
- Fort Bend County sued Phoenix for unpaid 2004 taxes; a default judgment was entered in 2005.
- Ross entered into an Installment Payment Agreement with Fort Bend County Tax Assessor to pay past-due taxes, including a clause that nonpayment would void the contract and allow foreclosure.
- Ross defaulted, the property was sold to Gorringe in 2006, and Ross later redeemed the property in 2007 by paying $108,146, which Gorringe objected to as untimely.
- Ross sued the taxing entities and Linebarger, Oyugi, Edwards, and Blair, alleging contract, misrepresentation, wrongful foreclosure, due process, and excess proceeds claims; Linebarger moved to dismiss on governmental-immunity grounds.
- The trial court granted Linebarger’s plea to the jurisdiction; the court of appeals held it had interlocutory jurisdiction and affirmed dismissal based on Linebarger’s governmental immunity as an agent performing the governmental function of tax collection.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Linebarger is entitled to governmental immunity as a tax-collection agent | Ross argues Linebarger is not immune | Linebarger is immune as the agent of governmental entities | Linebarger is entitled to immunity; dismissed. |
| Whether Ross sued Linebarger in its official capacity, triggering immunity | Ross sued Linebarger in multiple capacities | Ross's claims are against Linebarger in its official capacity as an agent | Claims are in official capacity; interlocutory appeal proper. |
| Whether evidentiary rulings merit reversal | Ross objected to and moved to strike Linebarger’s evidence | Evidentiary rulings were proper and non-dispositive | No reversible error; affirmed evidentiary rulings. |
Key Cases Cited
- City of Houston v. First City National Bank, 827 S.W.2d 462 (Tex.App.-Houston [1st Dist.] 1992) (tax collection activity governmental, not proprietary; immunity preserved for collection actions)
- Koseoglu v. Texas A&M Univ. Sys., 233 S.W.3d 835 (Tex. 2007) (official capacity treated as action against employing governmental entity; immunity scope)