Legal Opinion
Matagorda County Appraisal District v. Coastal Liquids Partners, L.P.
Texas Supreme Court
Decided May 27, 2005No. 03-1200Published
1Opinion of the Court 1
IN THE SUPREME COURT OF TEXAS
IN THE SUPREME COURT OF TEXAS
════════════
No. 03-1200
════════════
Matagorda County Appraisal District, Petitioner,
v.
Coastal Liquids Partners, L.P., Respondent
════════════════════════════════════════════════════
On Petition for Review from the
Court of Appeals for the Thirteenth District of Texas
════════════════════════════════════════════════════
Argued December 1, 2004
2Opinion of the Court · BristerJustice Brister
We must decide whether salt dome caverns created to store liquid hydrocarbons may be appraised and taxed separately from the surface land above them. The question has been here before, but we did not…
3Cases cited10 opinions
- Dubai Petroleum Co. v. KaziTexas Supreme Court · 2000
- Stephens County v. Mid-Kansas Oil & Gas Co.Texas Supreme Court · 1923
- Coastal Liquids Transportation, L.P. v. Harris County Appraisal DistrictTexas Supreme Court · 2001
- State v. Federal Land Bank of HoustonTexas Supreme Court · 1959
- Appraisal Review Board v. International Church of the Foursquare GospelTexas Supreme Court · 1986
5 more not listed; retrieve them via the Exa API.