In Cameron Appraisal Dist. v. Rourk, 194 S.W.3d 501 (Tex. 2006), an ad valorem tax case, the Supreme Court stated that "the administrative procedures under the Property Tax Code are 'exclusive' and most defenses are barred if not raised therein." Rourk, 194 S.W.3d at 502. The Court then noted that "those who do not file administrative protests may still assert that (1) they did not own the property, or (2) the property was outside the boundaries of the taxing unit." Id. at 502 n.2 (citing Tex. Tax Code Ann. 42.09(b)). Although the statute the Court cited for that proposition refers to raising non-ownership as an affirmative defense in a tax-collection suit, we think the Legislature did not intend the doctrine of exhaustion of remedies to preclude raising the issue of non-ownership under the circumstances of this case. See id.