Benson Chevrolet, Inc. v. Bexar Appraisal District

OPINION

CATHERINE STONE, Justice.

This is an interlocutory appeal brought by property owners (the “Property Owners”) from the grant of Bexar Appraisal District’s (“the District”) challenge to subject matter jurisdiction. To resolve this appeal, we must consider the scope of several Tax Code provisions, particularly sections 25.25, 41.41, and 42.25, which deal with the procedures set forth to challenge tax appraisal rolls. See Tex. Tax Code Ann. §§ 25.25, 41.41, 42.25 (Vernon 2001 & Supp.2007). Specifically, we must consider whether a property owner who opts to file an administrative challenge…