Mrs. Alibe Carter Bailey, Petitioners v. Cherokee County Appraisal District, Respondents

Summary

The Texas Supreme Court reversed the Court of Appeals, holding that ad valorem taxes that accrue during the administration of an intestate estate are claims against the estate, not personal liabilities of the heirs, and that the probate court has exclusive jurisdiction over such claims. The dissent argued that the heirs should be personally liable and that the district court had jurisdiction.