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Sylvia S. Romo, Bexar County Tax Assessor - Collector v. Cavender Toyota, Inc.
Citation: Not availableDocket: 04-10-00199-CV
Court: Court of Appeals of Texas; October 20, 2010; Texas; State Appellate Court
Original Court Document: View Document
The concurring opinion by Justice Marialyn Barnard in the case of Sylvia S. Romo, Bexar County Tax Assessor-Collector v. Cavender Toyota, Inc. expresses agreement with the majority decision, albeit reluctantly, due to concerns about the implications of tax assessor-collector immunity. Justice Barnard emphasizes that the existing legal framework, specifically section 501.137 of the Texas Transportation Code, does not adequately demonstrate a clear legislative intent to waive the immunity of tax assessor-collectors. This conclusion is supported by Texas Government Code § 311.034 and case law from Harris County Hospital District v. Tomball Regional Hospital. Justice Barnard highlights the contradiction between the lack of immunity waiver and the statutory obligations placed on tax assessor-collectors, such as the requirement to post an official bond and to issue accurate certificates of title, which must include any existing liens. The opinion points out the reliance of businesses, particularly car dealerships, on the accuracy of the information provided by the tax assessor-collector when applying for certificates of title. The opinion argues that it is unjust to penalize businesses for relying on these certificates, especially when they are mandated by law. To rectify this situation, Justice Barnard calls for legislative action to clarify that tax assessor-collectors can be held liable for providing inaccurate information that causes damages. Without such changes, businesses and citizens are left vulnerable to the consequences of errors made by tax assessor-collectors without accountability.