OPINION
Shеriff Jim Bowles and Dallas County appeal the trial court’s judgment in favor of Wade, Waggoner, Herndon, and Scott (collectively “Wade”). In ten points of error, appellants assert the trial court erred in: (1) finding that Wade had sustained damage; (2) holding Dallas County and Sheriff Bowles liable for refund of bail bond approval fees; (3) holding Sheriff Bowles liable for four times the bail bond approval fees charged under article 3909;
1
(4) awarding рrejudgment and postjudgment interest on article 3909 damages; (5) holding that bail bond approval fees violated the Texas Constitution; (6) applying a four year statute of limitations; (7) applying
Camacho v. Samaniego,
Becausе we conclude the trial court did not have subject matter jurisdiction in this cause, we do not reach the merits of appellants’ or Wade’s arguments on appeal. We vacate the trial court’s judgment and dismiss the cause.
FACTUAL AND PROCEDURAL BACKGROUND
Beginning in 1981, Dallas County, through commissioners court orders, set fees to be charged for the taking and approving of bail bonds by the Dallas County Sheriff. 2 We will refer to these fees as “bail bond approval fеes.” All persons posting a bail bond, whether a licensed bail bondsperson, attorney, or private individual, were required to pay the bail bond approval fee.
From February 15, 1989 to June 17, 1992, Dallas County also charged a fee for filing an affidavit to go off bond. We will refer to these fees as “ATGOB fees.” The commissioners court did not authorize these fees.
All bail bond approval fees and ATGOB fees were deposited into thе general fund of Dallas County. The parties stipulated that Sheriff Bowles did not use any of the fees for his personal gain or economic benefit.
The commissioners court had authorized the collection of the bail bond approval fees under color of Texas Revised Civil Statute article 3926a.
3
On May 6, 1992, the Texas Supreme Court ruled that counties did not have the authority to collect bail bond approval fees under authority of article 3926a.
See Camacho v. Samaniego,
Wade 4 filed a declaratory judgment action against Dallas County and Sheriff Bowles on June 11, 1992. Wade sought recovery of the bail bond approval fees, ATGOB fees, and statutory penalties. Sheriff Bowles and Dallas County answered, asserting among other dеfenses, that: Wade lacked standing; 5 sovereign immunity barred Wade’s claims against Dallas County; various claims of derivative immunity and governmental immunity barred Wade’s claims against Sheriff Bowles; limitations and laches barred Wade’s claims; and Camacho should be given prospective application only.
The parties submitted their claims and defenses to the trial judge for trial based on stipulated facts. The trial judge found that collection of the fees constituted an unlawful and involuntary taking in violation of the Tеxas Constitution. Wade was awarded recovery in an amount equal to the bond approval and ATGOB fees charged from February 15, 1989 through June 17, 1992. The trial court also awarded Wade prejudgment and postjudgment interest and attorney’s fees. The foregoing awards were against Sheriff Bowles and Dallas County. In addition to the foregoing, the trial court awarded Wade recovery against Sheriff Bowles pursuant to Texas Revised Civil Statute article 3909.
After submission on appeal, we addressed the question of the trial court’s subject matter jurisdiction
sua sponte.
*647
Specifically, we questioned whether Wade had satisfied local government code section 81.041(a)
6
and the effect of failing to satisfy this section on Wade’s standing and the trial court’s subject matter jurisdiction. Because standing is a component of subject matter jurisdiction, it is appropriate for us to raise the issuе
sua sponte
and address it for the first time on appeal.
See Texas Ass’n of Business v. Texas Air Control Bd.,
We advised the parties of our concerns regarding the tidal court’s and this Court’s jurisdiction through a letter and a subsequent order. The parties were given an opportunity to file briefs and additional materials bearing upon Wade’s standing. 7 See Tex Gov’t Code Ann. § 22.220(e) (Vernon 1988); Dallas County Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465, 470 n. 10 (Tex.App.—Dallas 1994, writ denied).
We have reviewed the parties’ responses to our inquiries and the relevant statutory and case law. We conclude Wade did not present his claims to the commissioners court prior tо filing suit and had no standing to invoke the trial court’s jurisdiction. Therefore, this Court has jurisdiction only to vacate the trial court’s judgment and dismiss the cause.
THE TRIAL COURT’S SUBJECT MATTER JURISDICTION
A. Applicable Law
1. Standing to Bring Suit Against a County
Local government code section 81.041(a) provides:
A person may not sue on a claim against a county unless the person has presented the claim to the commissioners court and the commissioners court has neglected or refused to pay all or part of the claim.
Tex. Local Gov’t Code Ann. § 81.041(a) (Vernon 1988). Texas courts have long held that the presentment requirement contained in the earlier enactments of section 81.041(a) is a prerequisite that must be satisfied before a litigant has the right to institute and maintain suit against a county.
See Anderson v. Ashe,
The language the legislature used in article 81.041, “[a] person may not sue,” speaks directly to a litigant’s right to invoke a trial court’s jurisdiction. Indeed, the language the legislature used in article 81.041(a) goes more directly to the litigant’s right to sue than did the language used in the earlier enactments. 8 In view of the express lan *648 guage of section 81.041(a) and the relevant ease law, we conclude that sаtisfaction of article 81.041(a) is necessary before a litigant has standing to invoke a trial court’s subject matter jurisdiction. 9 Stated otherwise, a trial court has no subject matter jurisdiction over a claim against a county unless the claim has first been presented to the commissioners court and the commissioners court has denied or neglected the claim.
Holding that section 81.041(a) is a legislatively mandated standing requirement is wеll precedented. There are constitutional standards setting forth a party’s standing.
10
Additionally, in some other contexts, the legislature has established standards governing a litigant’s right to invoke a court’s subject matter jurisdiction. For example, to invoke a trial court’s subject matter jurisdiction to adjudicate a claim under the Commission on Human Rights Act,
11
the complaining party must first present the claim to the Texas Commission on Human Rights.
Schroeder v. Texas Iron Works, Inc.,
2. Standing and Its Effect on Trial Court and Appellate Court Jurisdiction
Standing addresses a party’s right to invoke a court’s subject matter jurisdiction.
Texas Ass’n of Business,
*649 We must inquire into our own jurisdiction, even if it is necessary to do so sua sponte. Appellate court jurisdiction of the merits of a case extends no further than that of the court from which the appeal is taken. If the trial court lacked jurisdiction, then an appellate court only has jurisdiction to set the judgment aside and dismiss the cause.
Dallas County Appraisal Dist,
Wade had the burden of alleging facts affirmatively showing that the trial court had subject matter jurisdiсtion.
Texas Ass’n of Business,
3. County Officials Sued in Their Official Capacities
Wade’s claims against Sheriff Bowles in his official capacity are one and thе same as his claims against Dallas County and are subject to the same subject matter jurisdiction analysis. If the trial court did not have subject matter jurisdiction over Wade’s claims against Dallas County, it did not have subject matter jurisdiction over Wade’s claims against Sheriff Bowles in his official capacity.
A sovereign entity, such as a county, acts through its officers.
See Stephens v. Texas & Pac. Ry. Co.,
County officers, such as sheriffs, are elected by and accountable to the people. Rosales
v. Brazoria County, 764
S.W.2d 342, 344 (Tex.App.—Texarkana 1989, no writ). However, such officials work closely with the commissioners court and are subject to a certain amount of administrative supervision from that body.
See Rosales,
B. Application of Law to Facts
Wade did not plead that he presented his claims to the commissioners court prior to filing suit. In response to our letter and order, Wade has not alleged or presented *650 evidence showing he presented his claim to the commissioners court prior to filing suit.
Wade asserts this Court should rely on a statement in appellants’ brief which provided that the claims had been presented to the commissioners court and the commissioners court refused to pay the claims. Rule of appellate procedure 74(f) gives us the discretion to accept statements made in an appellant’s brief as true. Tex.R.App.P. 74(f). We are not obligаted to do so.
In response to our jurisdictional inquiry, appellants filed an affidavit recanting the statement they made in their brief. In the affidavit, appellants’ counsel testified that after the instant suit was filed, settlement of the lawsuit was discussed with the commissioners court. Appellants’ affidavit also provides that they reviewed the records of the Civil Section of the Dallas County Criminal District Attorney’s Office and the records of the Dallаs County Commissioners Court and found nothing showing that Wade’s claims were presented to the commissioners court prior to Wade’s fifing suit. Instead, Wade’s claims were brought to the attention of the commissioners court after suit was filed, in the context of a settlement proposal.
Section 81.041(a) requires presentment
before
suit is filed.
See
Tex. Local Gov’t Code Ann. § 81.041(a);
see also Farmers State Bank,
In his petition, Wade pleaded that “Sheriff Bowles is an individual sued in his capacity as the duly elected sheriff of Dallas County, Texas.” In his cross-point of error on appeal, Wade asserts the trial court erred in not holding Dallas County liable for the article 3909 damages awarded against Sheriff Bowles because Sheriff Bowles was acting in his official capacity and was sued in that capacity. Thus, while Wade may have named Sheriff Bowles separately in his petition, the only entity he sued was Dallas County.
Wade did not present his claims against the county to the commissioners court prior to fifing the instant lawsuit. The commissioners court’s review of a settlement proposal regarding disposition of Wade’s lawsuit after suit was filed does not satisfy section 81.041(a). We hold that Wade failed to meet his burden of pleading and establishing that he had standing. The trial court did not have subject matter jurisdiction over the claims Wade asserted in his lawsuit.
WADE’S JURISDICTIONAL ARGUMENTS
Wade raises several arguments in his responses to our letter and order regarding jurisdiction. We have reviewed Wade’s arguments and find them meritless.
Wade argues that the Texas Supreme Court’s opinion in
Rains v. Mercantile National Bank,
Wade’s reliance on
Lewter v. Dallas County
is similarly misplaced.
Wade asserts that compliance is “merely a condition precedent to the filing of a suit,” citing
Farmers State Bank.
The
Farmers State Bank
court did refer to the presentment requirement as being a “condition precedent.”
Fanners State Bank, 95
S.W.2d at 1306. However, it is a conditiоn precedent to a litigant’s right to bring suit against a county and to a trial court’s having subject matter jurisdiction over a suit against a county. Further, the
Farmers State Bank
court referred to the presentment requirement as “merely a condition precedent” in the context of rejecting the argument that the commissioners court’s disposition of a claim under the statute should be given res judicata effect.
Farmers State Bank,
Wade argues, based on cases involving claims of sovereign immunity and notice provisions under city charters, that appellants have waived section 81.041(a) by not asserts ing it at trial. Because satisfaction of section 81.041(a) is jurisdictional, it cannot be waived and is distinguishable from sovereign immunity and city charter notice requirements.
See Texas Ass’n of Business,
Wade asserts that section 81.041(a) does not apply to his claims because governmental immunity is not an available defense to his “takings” claims. The issue before us is not immunity from liability but subject matter jurisdiction. Thus, Wade’s argument and authority have no bearing on our disposition of this cause.
Wade complains that “[bjecause no specific documentation of a claim and rejection is required [under section 81.041(a)], Wade is unsure what ‘evidence and materials’ are requested in order to prove compliance with the statute.” This Court’s letter and order cited Wade to section 22.220(c) of the government code and
Jones v. Griege,
Finally, Wade complains that he cannot conduct discovery and that the evidence of presentment, if any, is in the possession of appellants. Each of the appelleеs, or their attorneys, should know whether their claims were presented to the commissioners court. We also note that a significant portion of the activities of the commissioners court is public record and available upon request.
DISPOSITION
The trial court did not have subject matter jurisdiction over Wade’s causes of action. When an appellate court determines that a trial court lacked subject matter jurisdiction, it has only one proper course of action. Dallas County Appraisal Dist., 887 S.W.2d at *652 468. We vacate the trial court’s judgment and dismiss the cause.
Notes
. Article 3909 was repealed and the relevant portion was recodified as section 118.801 of the Texas Local Government Code. See Tex. Local Gov't Code Ann. § 118.801 (Vernon Supp.1995); Act of May 22, 1993, 73rd Leg., R.S., ch. 268, § 34, 1993 Tex.Gen.Laws 583, 972 (enacting section 118.801); Act of May 22, 1993, 73rd Leg., R.S., ch. 268, § 34, 1993 Tex.Gen.Laws 583, 986 (repealing article 3909).
An officer named in this chapter who demands and receives a higher fee than authorized under this chapter or a fee that is not authorized under this chapter is liable to the aggrieved person for four times the amount unlawfully demanded and received.
Tex. Local Gov’t Code Ann. § 118.801.
. The county suspended collection of the fees between May 2, 1988 and May 6 or 8, 1989 in response to a Texas Attorney General Opinion which questioned the constitutionality of the fees. See Op. Tex. Att’y Gеn. No. JM-880 (1988). Collection of the fees resumed after a federal district court rejected federal and state constitutional challenges to bail bond fees.
. Article 3926a has been recodified as Texas Local Government Code section 118.131. See Tex Local Gov't Code Ann. § 118.131 (Vernon 1988 & Supp.1995).
. Appellant Richard Scott intervened on September 1, 1994.
.The standing argument made by appellants at trial and on appeal is different from the one upon which this Court bases its dismissal of the cause. In their first point of error, appellants asserted the trial court erred in entering judgment against them because Wade did not suffer any damage or economic injury because he collected the approval fees from his clients (the pass-on defense). Appellants rely on
United States v. Jefferson Electric Manufacturing Co.,
. Local government code section 81.041(a) provides:
A person may not sue on a claim against a county unless the person has presented the claim to the commissioners court and the commissioners court has neglected or refused to pay all or part of the claim.
Tex Local Gov’t Code Ann. § 81.041(a) (Vernon 1988).
. Wade sought a writ of mandamus from the Texas Supreme Court to prevent this Court from conducting the jurisdictional inquiry. The supreme court denied Wade leave to file his petition for writ of mandamus. Wade v. Fifth Ct. App., 38 Tex.Sup.Ct.J. 1191 (Sept. 16, 1995) (order pronounced Sеptember 1, 1995).
.The earlier enactments were in terms of ”[n]o county shall be sued_”
See Ashe,
. Other appellate courts have held that there are exceptions to the presentment requirement. Two appellate courts have held that the presentment requirement does not apply to claims brought under the Texas Tort Claims Act because the tort claims act has its own notice requirement which supplants section 81.041(a).
See Rosales v. Bra-zoria County,
. The separation of powers doctrine рrohibits courts from issuing advisory opinions.
Texas Ass'n of Business,
. Tex.Lab.Code Ann. §§ 21.001-21.306 (Vernon Pamph. 1995).
. TexGov’t Code Ann. §§ 2001.001-2001.902 (Vernon Pamph.1995).
. Personal capacity suits seek to impose personal liability upon a government official for action he takes under color of state law. Official capacity suits, in contrast 'generally represent only another way of pleading an action against an entity of which an officer is an agent.’ As long as the government entity receives notice and an opportunity to respond, an official-capacity suit is, in all respects other than name, to be treated as a suit against the entity. It is
not
a suit against the official personally, for the real party in interest is the entity.
Kentucky v. Graham,
