Matagorda County Appraisal District, Petitioner v. Coastal Liquids Partners, L.p., Respondent

Summary

The Texas Supreme Court held that the appraisal district lacked jurisdiction because it failed to prove duplicate protests, and that salt‑dome storage caverns may be appraised and taxed separately as improvements rather than being double‑taxed under the land category. The Court reversed the Court of Appeals and remanded for further consideration of remaining issues.