Childress County v. State of Texas

Summary

The Texas Supreme Court answered five certified questions concerning the priority of a county's purchase‑money lien versus state and county tax liens on school land that had been sold and later reclaimed, holding that the purchase‑money lien was not superior to tax liens for 1931‑1932, that the county was not liable for the 1933 state tax, and that liability for 1933 county tax depended on whether the county bound itself to pay, while after reacquisition the county could elect to pay or let the land be sold for the 1931‑1932 county taxes but was not otherwise liable.