Taufiq Ex Rel. Patrick O'Connor & Associates Inc. v. Harris County Appraisal District

OPINION

ROSS A. SEARS, Justice

(Assigned).

This is an ad valorem tax case. Plaintiffs filed suit to challenge an assessment by the Harris County Appraisal District. In turn, the district challenged plaintiffs’ standing to sue, arguing they had not complied with the statute. See Tex. Tax Code Ann. § 42.01 (Vernon Supp.1999). In two points of error the plaintiffs argue the trial court erred in granting the district’s plea to the jurisdiction. Because we agree that strict compliance with the Tax Code is necessary to invoke the trial court’s jurisdiction, we affirm.

FACTS AND PROCEDURAL HISTORY

Plainti…