BACM 2002 PB2 Westpark Dr LP, Houston Parkwest Place Ltd, as the Property Owners and the Property Owners v. Harris County Appraisal District and the Appraisal Review Board of Harris County Appraisal District
This appeal concerns a lawsuit where a former property owner initiated judicial review of an ad valorem tax valuation protest by the county appraisal district. A subsequent property purchaser was later included as a plaintiff. The appraisal district challenged the plaintiffs' standing through a plea to the jurisdiction, leading the trial court to dismiss the suit. The appellate court affirmed this dismissal, concluding that neither the initial property owner (BACM 2002 PB2 Westpark Dr. LP) nor the subsequent owner (Houston Parkwest Place Ltd.) possessed the requisite standing to pursue judicial review. Consequently, the trial court was found to lack subject-matter jurisdiction over the dispute.