On Appeal from the 6th Judicial District Court Red River County   The appellant city, along with three other taxing units, challenged the trial court’s grant of a summary judgment in favor of the appellee landowner finding that all tax liens after appellee's purchase of the subject property in November 2008 were forfeited or extinguished. On appeal, both parties argued about the meaning of the phrase "indicat[ing] that no delinquent taxes, penalties, or interest are due" in Tex. Tax Code § 31.08(b). On the certificates, the property was described by location, description, and situs address and contained a space for valuation for improvements. Because the improvement valuation was listed as "0", appellee argued that the tax certificates showed no taxes owing.

The appellants argued that the tax certificate itself must contain a statement that no delinquent taxes, penalties, or interest were due. The court of appeals noted that prior to the sale of the property a title company had specifically requested that tax certificates be issued on the property, and provided the property address. Thus, the appellants were required to issue a tax certificate showing the sums due according to the current tax records for both the value of the land and the improvements. The tax certificates specifically certified and guaranteed that only the amounts listed were due "for the above described property" and "on the described property." No indication of delinquent taxes owing for any improvements were shown. Therefore, the certificates "erroneously indicate[d] that no delinquent taxes, penalties, or interest [were] due" with respect to any improvements, the court of appeals concluded. Therefore, the appellate court found that appellee proved its entitlement to summary judgment as a matter of law.