Woodrow W. Miller, Assignee of Judgments 2 Cash, LLC v. Royal ISD, Waller County and Waller-Harris ESD200
14-14-00753-CV
Tex. App.Apr 14, 2015Background
- Royal ISD and Waller County sued heirs, beneficiaries, and successors of Susie Harris Price to foreclose tax liens on an 8-acre tract (divided into three undivided interests) for delinquent taxes (claims for 1995–2014).
- Tax parcels: R6819 (J2C 1/6 interest), R6820 (Susie Price Estate c/o Doretha), R6821 (Johnnie Mae Campbell 1/3). Total tract valued at $93,240 on the appraisal roll.
- Judgments2Ca$h LLC (J2C) was represented at trial by Woodrow W. Miller, its president and registered agent, who is not a licensed attorney; many defendants defaulted and an attorney ad litem represented nonappearing heirs.
- Trial occurred August 18, 2014; trial court entered judgment for Plaintiffs and Intervenor for tax recovery and foreclosure, suspending execution for one year to allow title resolution.
- On appeal, J2C (through Miller) challenged: the property description, plaintiffs’ pleading and proof, the assessment to the Susie Price Estate, and Miller’s authority as assignee/representative for J2C.
- Trial court record shows plaintiffs’ tax-roll evidence was admitted without objection; the court expressed concern that Miller (a nonlawyer) could not represent the LLC under the State Bar Act and recommended he obtain counsel.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the court precluded Miller from asserting J2C's rights | Miller was permitted to present arguments; court accommodated him despite concerns | Miller contends the court refused to honor J2C's assignment to him and thus blocked his representation | Court gave Miller opportunities to argue; held Miller was not a proper assignee/attorney and did not prevent him from presenting his case but ruled for Plaintiffs on the merits |
| Whether J2C waived objections to plaintiffs’ tax evidence by failing to object at trial | Plaintiffs submitted tax-roll copies and appraisal records as authorized by Tax Code and offered proof; no timely objections were made | J2C argues plaintiffs’ pleading/proof and assessments (esp. R6820) were insufficient or improper | Held J2C waived evidentiary and pleading challenges by failing to object at trial; plaintiffs’ proof admissible under Tax Code procedures |
| Whether J2C has standing to contest assessment on another cotenant’s tract (R6820) | Plaintiffs say defendants named are proper heirs/successors and that one defendant cannot contest another's separate assessed interest | J2C contends assessment to Susie Price Estate is improper and seeks relief affecting that parcel | Held J2C lacks standing to assert challenges to a different cotenant’s parcel; a defendant must have a personal stake in the tract contested |
| Sufficiency of legal description of the property | Plaintiffs argue the tax-roll/appraisal description sufficiently identifies the property and records (72/44, 78/167) permit a survey | J2C claims the deed/tax description is insufficient (e.g., 12 acres vs 8 acres inconsistency) | Held description on tax roll and deeds is sufficiently certain to identify the property for tax foreclosure; not an outcome-determinative defect in this case |
Key Cases Cited
- Estate of C.M. v. S.G., 937 S.W.2d 8 (Tex. App.—Houston 1996) (discusses proper parties and successors in tax foreclosure context)
- In re R.I.V., 923 S.W.2d 573 (Tex. 1996) (per curiam) (party must have standing at filing; standing cannot be acquired later)
- Kirkpatrick v. Kirkpatrick, 205 S.W.3d 690 (Tex. App.—Ft. Worth 2006) (pet. denied) (standing principles and timing of standing inquiry)