Tax Foreclosure Due Process Challenge Rejected by Texas Court

A property owner failed to prove a due process violation stemming from a tax foreclosure occurred, so the foreclosure’s voidance is reversed, a Texas appeals court held.

The Texas Supreme Court held in Gill v. Hill the party contesting the tax foreclosure carries the burden of proof, and Ridgefield Permian Minerals LLC failed to satisfy that burden. Ridgefield claimed improper service of the tax suit was issued because the authorities overlooked the original owner’s address on the tax rolls. But the company didn’t prove the original owner could be reached at the tax roll address, insufficiently proving a due process ...