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

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.…