CompFox AI Summary
Millstone Investment & Management, L.L.C. appealed the trial court's denial of its summary judgment motion and the granting of BNC Retax, L.L.C.'s cross-motion. The dispute centered on the validity of tax liens transferred from taxing units (Alief Independent School District and Harris County) to RETax Funding L.P., BNC's predecessor, after TTSF, L.P. # 2 failed to pay property taxes. Millstone argued the liens were invalid because the tax collectors' certificates were not sworn affidavits as required by Texas Tax Code Ann. § 32.06, referencing the Texas Government Code's definition of 'affidavit.' The appellate court affirmed the trial court's judgment, holding that section 32.06(b) did not require the tax collectors to swear to the veracity of their certifications, interpreting the term 'affidavit' in that context as a unique document not subject to the general Government Code definition, especially given the option to attach a seal or sign before a notary.
Millstone Investment & Management, L.L.C. v. BNC Retax, L.L.C. is a workers' compensation case decided in Texas Court of Appeals, 14th District (Houston). This case addresses legal issues related to compensation claims, benefits, and court rulings.
It is commonly referenced in legal research involving workers' compensation laws in Texas Court of Appeals, 14th District (Houston).
Full Decision Text1 Pages
Millstone Investment & Management, L.L.C. appealed the trial court's denial of its summary judgment motion and the granting of BNC Retax, L.L.C.'s cross-motion. The dispute centered on the validity of tax liens transferred from taxing units (Alief Independent School District and Harris County) to RETax Funding L.P., BNC's predecessor, after TTSF, L.P. # 2 failed to pay property taxes. Millstone argued the liens were invalid because the tax collectors' certificates were not sworn affidavits as required by Texas Tax Code Ann. § 32.06, referencing the Texas Government Code's definition of 'affidavit.' The appellate court affirmed the trial court's judgment, holding that section 32.06(b) did not require the tax collectors to swear to the veracity of their certifications, interpreting the term 'affidavit' in that context as a unique document not subject to the general Government Code definition, especially given the option to attach a seal or sign before a notary.
Read the full decision
Join + legal professionals. Create a free account to access the complete text of this decision and search our entire database.