OPINION
This appeal is resolved by strict application of the plain meaning of the words of the Texas Tax Code that require exhaustion of administrative remedies. Appellees, Ned B. Morris III, Daniel W. Shipper, Patrick A. Shipper, Anita Gibson, Mary Ann Mosely, Deborah L. Moore, Linda Shipper Bender, Caroline D. Armstrong, Pamela K. Moore, Joyce Salter, and James R. Hunt (collectively, “the Taxpayers”), have filed a motion for rehearing and a motion for en banc reconsideration of our opinion issued on July 22, 2010. We received a response from appellants, Houston Independent School District, City of Houston, Harris County, Harris County Education Department, Port of Houston of Harris County Authority, Harris County Flood Control District, Harris County Hospital District, and Houston Community College System (collectively, “the Taxing Units”). We deny the motion for rehearing, withdraw our opinion and judgment of July 22, 2010, and issue this opinion and judgment in their place. Because we issue a new opinion, the Taxpayers’ motion for en banc reconsideration of our prior opinion is moot. See Richardson-Eagle, Inc. v. William M. Mercer, Inc., 213 S.W.3d 469, 472 (Tex. App.–Houston [1st Dist.] 2006, pet. denied).
The Taxing Units bring this interlocutory appeal of the trial court’s order denying their plea to the jurisdiction.*fn1 The trial court determined it had jurisdiction over the Taxpayers’ claims for refund of taxes. In their sole issue on appeal, the Taxing Units assert that the trial court erred because the Taxpayers did not exhaust their administrative remedies prior to filing their claims in district court. We conclude the Taxpayers were required to exhaust their administrative remedies and, therefore, the trial court lacked jurisdiction. We reverse and render an order of dismissal.
