Dallas Central Appraisal District v. 1420 Viceroy Ltd. Partnership

OPINION

Opinion by Justice MORRIS.

In this interlocutory appeal, Dallas Central Appraisal District challenges the trial court’s denial of its plea to the jurisdiction. In two issues, the appraisal district contends the trial court lacked subject matter jurisdiction over the lawsuit filed by 1420 Viceroy Limited Partnership because Viceroy’s claims fall outside the purview of the Texas Property Tax Code’s exclusive remedies and it failed to exhaust its administrative remedies. For the reasons that follow, we affirm the trial court’s order denying the appraisal district’s plea to the jurisdiction.