Texas Supreme Court
Coastal Liquids Transportation, L.p., Petitioner v. Harris County Appraisal District, Respondent
June 21, 200146 S.W.3d 880
Summary
The Texas Supreme Court held that Coastal Liquids Transportation, L.P. lacked capacity to sue for both tax years because it had not properly registered as a foreign limited partnership, affirming the appellate judgment for 1994 and reversing it for 1995; Justice Hecht dissented, arguing the Court should have decided the land‑vs‑improvement tax issue.