Martin v. Republic Land Technology, L.L.C.

This case involves a claim of reimbursement for payment of delinquent ad valorem taxes and was tried on the following stipulated facts. On December 9, 1994, an entity known as Dosohs I, Ltd. purchased an undivided 54.8% interest in real property owned by Glen and Dorothy Martin and situated in the City of Terrell Hills at a sheriff’s sale. The property was subject to tax liens for ad valorem taxes owed in 1993, 1994, and 1995. *fn1 On December 14, 1995, Dosohs obtained a decree of partition, with the Martins receiving one acre and Dosohs receiving the remaining 1.208 acre tract. Dosohs then paid its pro rata share of ad valorem taxes owed for the years 1994 and 1995.

On September 14, 1998, Dosohs entered into a contract to sell a portion of its tract to David and Claire Daviss under a purchase contract that required that all tax liens on the Daviss purchase be paid in full. Prior to closing, Dosohs conveyed the entire 1.208 acre tract and assigned the Daviss purchase contract to Republic Land Technology on November 25, 1998. *fn2 At the closing on February 19, 1999, Republic paid delinquent taxes totaling more than $75,000.00 owed by the Martins on the original undivided tract. Republic, as successor in interest to Dosohs, then sued the Martins seeking contribution for the taxes it had paid on their behalf. Following a trial before the court on stipulated facts as evidenced by the supporting documents, the court entered judgment in Republic’s favor. The Martins bring this appeal, asserting error on the ground that Republic paid the taxes as a volunteer.