Visiting District Judge W.B. Kirkendall Grants Summary Judgment in Favor of Taxpayer Ethelvina I. Felan Against Maverick County, Commissioners Court, and County Election Administrator in 2016 County Tax Rate Lawsuit

By: Miguel Munoz, Eagle Pass Business Journal, Inc., Copyright 2017

Visiting District Judge W.B. Kirkendall heard oral arguments on Monday, June 12, 2017, on both Plaintiff Ethelvina I. Felan and Defendants Maverick County, Maverick County Commissioners Court, and Maverick County Election Administrator’s Motion for Summary Judgment in the 293rd Judicial District Courtroom in Eagle Pass, Texas, granting Plaintiff Ethelvina I. Felan’s Motion for Summary Judgment against the Maverick County Defendants while denying Defendants’ Motion for Summary Judgment.

Judge Kirkendall ruled in favor of Maverick County taxpayer Ethelvina I. Felan, finding that Maverick County Commissioners Court exceeded the Tax Rollback Rate allowed by state law when Maverick County Commissioners Court adopted a 2016 County Tax Rate of .542309 cents per $100 property valuation on October 3, 2016 despite being advised by Felan and other concerned taxpayers that the 2016 County Tax Rate had been miscalculated because it did not take into consideration over $3.1 Million in County Sales Taxes collected by Maverick County during 2015 and that County Taxpayers had collected sufficient Tax Rollback Election signatures to place the 2016 County Tax Rate on a Rollback Election.

Judge Kirkendall ordered that Maverick County must hold a Tax Rollback Election on the 2016 County Tax Rate of .542309 cents per $100 valuation within 30 to 90 days to decide if taxpayers approve this tax rate that exceeds the tax rollback rate or not.  Judge Kirkendall’s grant of Summary Judgment against Maverick County means that Maverick County will have to pay for Felans’s attorney’s fees, court costs, and expenses.  Judge Kirkdendall is expected to enter the Summary Judgment by Friday, June 16, 2017, in the District Clerk’s Office.

If Maverick County taxpayers reject the 2016 County Tax Rate of .542309 cents per $100 valuation in a Rollback Tax Election, Maverick County will have to reimburse taxpayers up to $1.8 Million in property taxes already paid by County residents.  This reimbursement may cause significant consequences to Maverick County’s budget for the remaining 2016-17 fiscal year, including layoffs, reduced public services, and reduced number of days that County Offices may be open.

Maverick County will also be responsible for paying its own attorney’s fees, court costs, and expenses that it incurred in defending and filing a counter-petition in the case.

Maverick County raised several procedural and jurisdictional issues in its own Motion for Summary Judgment, but these arguments were denied.

Maverick County has a legal right to appeal Judge Kirkdendall’s judgment within 30 days after it is filed with the Court.  An appeal would cost significant legal fees to Maverick County should it decide to appeal Judge Kirkendall’s judgment.

Maverick County may also accept Judge Kirkendall’s judgment and schedule an election for tax rollback of the 2016 County Tax Rate of .542309 cents per $100 valuation within 30 to 90 days, saving legal appellate fees although a tax rollback election will cost Maverick County significant fees, too.

This key legal judgment comes at a critical stage of Maverick County’s 2016-17 budget with only four months remaining and the start of the 2017-18 County Fiscal Budget planning process about to commence in July.

Maverick County Commissioners Court is composed of County Judge David R. Saucedo and Commissioners Jerry Morales, Roberto Ruiz, Rosy Cantu, and Roberto Ruiz.  Maverick County Election Administrator Teodoro Roy Schmerber was a defendant in the case too.

Felan and concerned Maverick County Taxpayers were courageous and brave in seeking truth in taxation and transparency in open government from Maverick County Commissioners Court.   The irony is that all of this could have been avoided.