November 10, 2015

JUDGMENT The Fourteenth Court of Appeals SANDS L. STIEFER, CHIEF APPRAISER OF THE HARRIS COUNTY APPRAISAL DISTRICT, Appellant NO. 14-14-00617-CV V. EDWARD MOERS AND DANIEL MOERS, Appellees ________________________________ This cause, an appeal from the order denying appellant, Sands L. Stiefer’s, plea to the jurisdiction and motion to dismiss, signed, July 9, 2014, was heard on the transcript of the record. We have inspected the record and find error. We therefore order the judgment of the court below REVERSED and RENDER judgment dismissing for lack of subject-matter jurisdiction all claims asserted by appellees against appellant, Sands L. Stiefer.

We further order that all costs incurred by reason of this appeal be paid by appellee, Edward Moers and Daniel Moers.

We further order this decision certified below for observance.