Interstate Apartment Enterprises, L.C. v. Wichita Appraisal District

PLURALITY OPINION

TERRIE LIVINGSTON, Justice.

I. Introduction

Appellant Interstate Apartment Enterprises, L.C. appeals from the trial court’s order granting appellee Wichita Appraisal District’s (WAD) motion to dismiss for lack of jurisdiction. 1 We affirm in part and reverse and remand in part.

II. Background Facts

Appellant is a limited liability company that owns an apartment complex in Wichita Falls. WAD is the appraisal district for Wichita County. In January 2003, appellant’s mortgage escrow agent notified appellant that there was a $13,200.67 shortage in appellant’s escrow account, which…