Legal Opinion

Coastal Liquids Partners, L.P. v. Matagorda County Appraisal District

Texas Court of Appeals, 13th District

Decided April 30, 2008No. 13-02-00237-CVPublished

1Opinion of the Court

NUMBER 13-02-237-CV

COURT OF APPEALS

THIRTEENTH DISTRICT OF TEXAS

CORPUS CHRISTI - EDINBURG

COASTAL LIQUIDS PARTNERS, L.P., Appellant,

v.

MATAGORDA COUNTY APPRAISAL DISTRICT, Appellee.

On appeal from the 130th District Court of Matagorda County, Texas.

MEMORANDUM OPINION ON REMAND

Before Justices Yañez, Garza, and Benavides

Memorandum Opinion On Remand by Justice Benavides

In our original opinion in this case, we held that underground salt caverns in which natural gas is stored could not be appraised and taxed separately from the surface land above them. Coastal Liquids Partners, L.P. v. Matagorda…

2Cases cited10 opinions

  1. City of Keller v. WilsonTexas Supreme Court · 2005
  2. BMC Software Belgium, NV v. MarchandTexas Supreme Court · 2002
  3. Dow Chemical Co. v. FrancisTexas Supreme Court · 2001
  4. Quick v. City of AustinTexas Supreme Court · 1999
  5. State v. HealTexas Supreme Court · 1996

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