On February 11, 2016, Alfaro filed an affidavit of death and heirship of her son’s estate along with a warranty deed executed by Gumecindo Alfaro Jr. Serra The real property at issue originally belonged to Alfaro’s son who died intestate and without any children in 1997. Serra recorded his deed, dated January 12, 2012, in the Cameron County records. Cameron County and Rio Hondo Independent School District (RISD) sold the property to Robert Serra at a foreclosure sale. BACKGROUND This dispute concerns real property that was foreclosed upon by Cameron County, represented by the law firm Linebarger, Goggen, Blair & Sampson, LLP (Linebarger) due to delinquent taxes. Alfaro’s suit should be dismissed because (1) she failed to exhaust mandatory administrative remedies, and (2) it was entitled to governmental immunity.1 We reverse and render. By two issues, CAD asserts that appellee Elida L. MEMORANDUM OPINION Before Chief Justice Contreras and Justices Longoria and Tijerina Memorandum Opinion by Justice Tijerina Appellant Cameron Appraisal District (CAD) appeals the trial court’s denial of its plea to the jurisdiction. On appeal from the 357th District Court of Cameron County, Texas. NUMBER 13-19-00198-CV COURT OF APPEALS THIRTEENTH DISTRICT OF TEXAS CORPUS CHRISTI – EDINBURG CAMERON APPRAISAL DISTRICT, Appellant, v.