Harris County v. Proler

OPINION

MURPHY, Chief Justice.

Appellee filed suit seeking a refund of the sheriffs fee he paid at the time of filing an earlier lawsuit in 1996. The court below denied appellants’ plea to the jurisdiction. Appellants file this interlocutory appeal asserting that the trial court erred in denying their plea to the jurisdiction. Specifically, appellants contend that appel-lee’s claim is a tax refund suit governed by the provisions of the Texas Tax Code. As such, appellee was required to follow the administrative procedures set out in section 111.104 before filing suit.

I. STANDARD OF REVIEW

A plea…