Specifically, the District and the Board averred that: 1) the named plaintiff in the case, Ron Ray, was not the owner of the property at issue and had no standing to sue and 2) the owner of the property in question did not protest the appraisal before the Board. Both the Bexar Appraisal District and the Bexar Appraisal Review Board requested dismissal of the suits based on a plea to the jurisdiction. The lawsuits were filed by Ron Ray in his own name. 2- 04-08-00210-CV, 04-08-00212-CV Ultimately, Ray appealed the Board s orders determining his protests for the 20 assessments of the property to the district court. Ray also appeared at the hearing for the 2006 tax year, and received a determination that was unsatisfactory to him.
On its hearing form, the Board identified the owner of the property as Stumberg Investor Group 1. Ray filed a similar Notice of Protest pertaining to the same property for the 2006 tax year he identified the owner as Stumberg Investor Group # 1 and signed his name, Ron Ray without any designation of representative capacity. In a notice mailed to Ron Ray LP, the Board subsequently determined that the property owner s name was incorrect yet did not identify the correct owner s name and that the District had overvalued the Austin Highway property. Ray appeared at the hearing before the Appraisal Review Board and swore that he was the authorized agent for the property in question. A Notice of Protest pertaining to the property for the 2005 tax year was filed by McRae Shopping Center L.P. Ray is the sole officer and sole shareholder of that corporation. The general partner is Eastwood Village Shopping Center, Inc. is a Texas limited partnership of which Ray is the limited partner. In November of 2003, Stumberg Investor Group # 1 transferred the property to McRae Shopping Center, L.P. BACKGROUND The property at issue is a shopping strip located on Austin Highway in Bexar County.
We affirm the judgments of the trial court. Ray now appeals the trial court s orders dismissing his suits for lack of subject matter jurisdiction. Speedlin, Justice Marialyn Barnard, Justice Delivered and Filed: Mai i 04-08-00210-CV, 04-08-00212-CV AFFIRMED This consolidated appeal arises from two lawsuits filed by Ron Ray seeking judicial review of the Bexar Appraisal District s ad valorem property tax valuation for tax years 20. Speedlin, Justice Sitting: Sandee Bryan Marion, Justice Phylis J. Gabriel, Jr., Judge Presiding Opinion by: Phylis J. BEXAR APPRAISAL DISTRICT and Bexar Appraisal Review Board, Appellees From the 407th Judicial District Court, Bexar County, Texas Trial Court No. BEXAR APPRAISAL DISTRICT and Bexar Appraisal Review Board, Appellees From the 224th Judicial District Court, Bexar County, Texas Trial Court No.