Coastal Liquids Transportation, L.P. v. Harris County Appraisal District

in which Chief Justice PHILLIPS, Justice OWEN, Justice BAKER, Justice ABBOTT, Justice HANKINSON, Justice O’NEILL, and Justice JEFFERSON joined.

This case began as a dispute over a property tax appraisal. Coastal Liquids Transportation, L.P., challenged the Har*882ris County Appraisal District’s 1994 and 1995 appraisals of six underground salt dome storage caverns for ad valorem tax purposes. The trial court granted summary judgment for the District for tax year 1994, and for Coastal for tax year 1995. The court of appeals affirmed. However, before we can reach the merits of Coastal’s challenge, we…