Harris Central Appraisal District F/K/A Harris County Appraisal District v. Park on Westview Apts, LP & Westview Drive Investments, LLC

Opinion issued August 27, 2026 In The Court of Appeals For The First District of Texas ———————————— NO. 01-24-00896-CV ——————————— HARRIS CENTRAL APPRAISAL DISTRICT F/K/A HARRIS COUNTY APPRAISAL DISTRICT, Appellant V. PARK ON WESTVIEW APTS, LP, Appellee On Appeal from the 157th District Court Harris County, Texas Trial Court Case No. 2024-50252 OPINION In this ad valorem tax case, Appellant Harris Central Appraisal District f/k/a Harris County Appraisal District (HCAD) appeals the denial of its plea to the jurisdiction, arguing Appellee Park on Westview Apts, LP’s (POW) failure to exhaust…