By Saerom Yoo

The resolution of Willow Park Village residents' back taxes could develop in multiple ways.

Conflicting statutes and gray areas in the state tax code are not making the situation any clearer -- and the different arguments could come down to the semantics of the law.

Raymond Gray, a partner of a property tax law firm Popp, Gray & Hutcheson LLP, says the city of Willow Park is ineligible to collect back taxes because it failed to protest the appraisal district's failure to identify the subdivision as property taxable to the city as stated in 41.03 of the tax code.