Coastal Liquids Transportation, L.p., Petitioner v. Harris County Appraisal District, Respondent

Summary

The Texas Supreme Court held that Coastal Liquids Transportation, L.P. lacked the capacity to sue for both the 1994 and 1995 tax years because it was not properly registered as a foreign limited partnership under §9.07(a) of the Texas Revised Limited Partnership Act, and it affirmed the appellate judgment for 1994 while reversing it for 1995. Justice Hecht dissented, arguing that the court ignored the substantive appraisal issue and improperly barred Coastal based on an unraised fee argument.