Maverick County Taxpayers Waiting for Texas Fourth Court of Appeals Decision 

By: Miguel Munoz, Eagle Pass Business Journal, Inc., Copyright 2018

Maverick County taxpayers anxiously await the decision of the Texas Fourth Court of Appeals in San Antonio, Texas regarding the 2016 County Tax Rate appeal filed by Maverick County Commissioners Court of the June 16, 2017 Judgment entered by Visiting District Judge W.C. Kirkendall against Maverick County in favor of local taxpayer and plaintiff, Etelvina Felan, holding that Maverick County Commissioners Court approved and ratified an incorrect 2016 County Tax Rate of .0542309 cents per $100 ad valorem property valuation instead of the correct tax rate of .0466 cents per $100 valuation.

Judge Kirkendall ordered on June 16, 2017 that a Writ of Mandamus be entered against “Maverick County Commissioners Court, it’s agents, employees, and all persons or entities of any type whatsoever acting in concert with the County to hold a rollback election,…in not fewer than 30 days or more than 90 days from June 12, 2017.”  Maverick County Commissioners Court appealed Judge Kirkendall’s June 16, 2017 Judgment to the Texas Fourth Court of Appeals on June 20, 2017.  Thus, Maverick County Commissioners Court never held the tax rollback election ordered by Judge Kirkendall concerning the 2016 County Tax Rate of .0542309 cents per $100 valuation.

The Court of Appeals case is now complete as all parties have filed their appellate briefs and a decision by the Justices assigned to the case should be rendered in the immediate future.  Justices Patricia O. Alvarez, Irene Rios, and Luz Elena D. Chapa have been assigned as a three-judge panel to review and decide the appeal.  The Court of Appeals denied oral argument of the case and will be making a decision based on the appellate briefs and record filed with the court.

Maverick County taxpayer Etelvina Felan filed on February 21, 2017 the original Petition for Writ of Mandamus, Permanent Injunction, and Declaratory Judgment in the 293rd Judicial District Court in Maverick County, Texas after Maverick County Commissioners Court failed to accept 2,067 Maverick County registered voters petition requesting a rollback election of the 2016 County Tax Rate of .542309 cents per $100 valuation at a January 9, 2017 meeting.

Felan sued Maverick County Judge David R. Saucedo in his official capacity as County Judge, County Commissioners Jerry Morales, Rosy Cantu, Roberto Ruiz, and Pete Venegas in their official capacities as Commissioners, and Teodoro Roy Schmerber in his official capacity as Maverick County Elections Administrator.

In the event that the Fourth Court of Appeals should affirm Judge Kirkendall’s June 16, 2017 Judgment against Maverick County Commissioners Court and County Elections Administrator Teodoro Roy Schmerber, then Maverick County Commissioners Court will have to order a tax rollback election to allow Maverick County taxpayers if they approve or disapprove the inflated 2016 County Tax Rate of .0542309 cents per $100 valuation. If Maverick County taxpayers vote against the 2016 County Tax Rate of .542309 cents per $100 valuation, then Maverick County will have to reimburse each County taxpayer the amount overcharged for their 2016 County Taxes, estimated to be $1.8 Million or more.

In the event that the Fourth Court of Appeals reverses Judge Kirkendall’s June 16, 2017 Judgment against Maverick County Commissioners Court, then Maverick County taxpayers will not be allowed to hold a tax rollback election on the 2016 County Tax Rate of .542309 cents per $100 valuation.

Both Maverick County Commissioners Court and Etelvina Felan have a right to appeal the decision of the Texas Fourth Court of Appeals decision to the Texas Supreme Court should they elect to do that, delaying further the final decision on the 2016 County Tax Rate of .542309 cents per $100 valuation issue to Maverick County taxpayers.