BENSON CHEVROLET, INC. v. BEXAR APPRAISAL DIST.

No. 04-07-00204-CV.

242 S.W.3d 54 (2007)

BENSON CHEVROLET, INC.; MG Building Materials; Fresquez Concessions of Texas d/b/a Baskin Robbins, Alamo City Microbrewery, and Quiznos; Global Shred, LLC; Salsalito Cantina, Inc.; Texas Enterprises, Inc. d/b/a Golden West Oil and Golden West Packaging Plant; Watts Law Firm; Diamond Back Construction Co., Inc; IBT, Inc.; Alamo Aircraft Supply, Inc.; Texas Tres Properties, LTD d/b/a Alamo Cycle Plex; Allen & Allen; Amarillo Aviation Technologies; RBLB Inc. d/b/a American & Import Auto Services; Ancira Nissan; Ancira-Winton Chevrolet, Inc.; B.D. Holt Company; Benson Motor Company of San Antonio, Inc.; Benson Nissan, Inc.; Best Western Sunset Station; Blue Line Corporation; Budget Electric Sign & Service Inc.; Budget Signs, LTD; Cato Electric Co., Inc.; Central Builders, Inc.; Chrysler Plymouth City, Inc./Ingram Park Chrysler Jeep Inc.; Davis TM Construction Co.; Aqua Vida, LTD d/b/a Domingo Vara Chevrolet; Ed Flume Building Specialties, LTD; Freight-liner of SA, LTD; Gillespie Motor Company; Grande Ford Truck Sales, Inc.; Gun GP, LLC; H & S Champs Medical LTD; Holt Rental Services; JDSA I. LTD; Jasons Deli/JDSA, I., LTD; Kel-Lac Uniforms, Inc.; Ken Batchelor Cadillac Company, Inc.; Lone Star Bakery, Inc.; Mama Margies; Medallion, LTD; MG Building Materials-Millwk; Morettis Fine Jewelry, Inc.; Kahlig Enterprises, LTD d/b/a North Park Lexus of SA; North Park Lincoln Mercury, LTD; Ocular Surgery Center, PA.; Sheldon P. Braverman, M.D., P.A. d/b/a the Optical Dispensary, Inc.; Sheldon P. Braverman, M.D., P.A.; Parrish & Co., Inc.; Porter Loring, Inc.; Randolph Brooks Federal Credit Union; Red McCombs Body Repair Center;, Red McCombs Dodge; Red McCombs Hyundai; Red McCombs Isuzu; Red McCombs Superior; Red McCombs Toyota; SA Quality. Fence LTD; Selectrucks of SA, Inc.; Southway Ford, Inc.; Stuart A. Terry, M.D., P.A.; United Shareholder Services/United Services Funds; Universal Toyota; DIAN International, Inc., predecessor in interest to Builders First Source South Texas, L.P.; Shoe Dawgs of San Antonio d/b/a New. Balances of San Antonio; and SHNH, Inc., Appellants, v. BEXAR APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, San Antonio.

Rehearing Overruled October 1, 2007.


Attorney(s) appearing for the Case

Lorri Michel, Michel Law Firm, P.C., Austin, Thomas Michel, Griffith, Jay, Michel & Moore, L.L.P., Fort Worth, for appellants.

Sandra Griffin, Perdue, Brandon, Fielder, Collins & Mott, L.L.P., Austin, Elizabeth Conry Davidson, San Antonio, for appellee.

Sitting: CATHERINE STONE, Justice, PHYLIS J. SPEEDLIN, Justice, REBECCA SIMMONS, Justice.


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. &...

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