Bexar Appraisal District v. Wackenhut Corrections Corp.

Opinion by:

PAUL W. GREEN, Justice.

In this accelerated appeal, we are asked to determine whether the trial court has jurisdiction to consider the appeal of a tax exemption decision under the correction of error procedures available in Chapter 25 of the Texas Property Tax Code. Because we hold Chapter 25 does not provide for appeal of the denial of an exemption, the trial court erred in denying Bexar Appraisal District’s Partial Plea to the Jurisdiction. We reverse the trial court’s order and remand for further proceedings.

Wackenhut Corrections Corporation (Wackenhut) asserts its property,…