the City of Conroe, Texas and J. R. Moore Jr., in His Capacity as the Montgomery County Tax Assessor and Collector v. TPProperty LLC

OPINION

CHARLES -KREGER, Justice

Appellant, the City of Conroe (“City”) appeals the denial of its plea to the jurisdiction. See Tex. Civ. Prac. & Rem.Code Ann. §§ 51.014(a)(8), 101.001(3) (West Supp. 2014). The City contends the trial court erred when it denied the City’s plea because (1) TPProperty LLC (“TPProperty”) failed to exhaust its exclusive administrative remedies under the Texas Tax Code concerning the disputed Tax Abatement Agreement and (2) TPProperty failed to establish a waiver of the City’s immunity to suit regarding the Tax Abatement Agreement and the Tourism Promotion Services…