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OPINION

KM-Timbercreek, LLC (“Timbercreek”), appeals from the trial court’s order granting Harris County Appraisal District’s (“HCAD”) plea to the jurisdiction and denying a Rule 28 motion filed by the initial plaintiff, KMI Yorktown, LP (“Yorktown”), to substitute the “true name” of Timbercreek for that of Yorktown as plaintiff. After pursuing an administrative protest of HCAD’s 2007 valuation of the property, Yorktown sued to challenge the Appraisal Review Board’s (“the Board”)*fn1 Order Determining Protest. HCAD discovered that Timbercreek, and not Yorktown, was the record legal owner of the property on January 1, 2007, and thus Timbercreek was the proper party to pursue a protest. HCAD subsequently filed a plea to the jurisdiction, alleging Yorktown lacked standing to seek judicial review of the Board’s order. Timbercreek challenges the trial court’s order, contending that: (1) both Yorktown and Timbercreek have standing to seek judicial review of the Board’s order; (2) Section 42.21(e) of the Texas Tax Code allows the amendment of a timely filed petition to correct or change the name of a party; and (3) Yorktown is the “common name” of Timbercreek, and thus the “true name” of Timbercreek may be substituted as the plaintiff pursuant to Texas Rule of Civil Procedure 28. We conclude that Yorktown was not the record owner of the property on January 1, 2007, and Timbercreek did not complete the administrative protest process before the Board; thus, neither entity had standing to petition for judicial review of the 2007 valuation. We further conclude that no evidence in the record indicates that Yorktown is a “common name” for Timbercreek; thus, the trial court did not err in refusing to allow substitution under Rule 28. We therefore affirm.

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