in Re Occidental Chemical Corporation, Oxy Ingleside Energy Center, LLC, Oxy Ingleside Lpg Terminal LLC, and Oxy Ingleside Oil Terminal Llc

Not surprisingly, the Legislature and Governor have concluded that the taxpayers' plight is intolerable. After all, "for at least 125 years, we have assumed and sometimes held that double taxation is forbidden." 3 Last year, the Legislature enacted, and the Governor signed into law, a statute authorizing property owners subject to the multiple taxation to petition this Court directly to determine which county is owed the taxes. 4 In this proceeding under that statute, we hold that we have original jurisdiction and that taxes on relators' property are owed to San Patricio County.

I

A

Relators…