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COASTAL LIQUIDS v. HARRIS COUNTY APPRAISAL

No. 00-0173.

46 S.W.3d 880 (2001)

COASTAL LIQUIDS TRANSPORTATION, L.P., Petitioner, v. HARRIS COUNTY APPRAISAL DISTRICT, Respondent.

Supreme Court of Texas.

Decided May 10, 2001.

Rehearing Overruled June 21, 2001.

Attorney(s) appearing for the Case

William Ikard, Pop & Ikard, Austin, James E. (Buster) Brown, Law Office of James E. "Buster" Brown, Lake Jackson, William W. Kilgarlin, Popp & Ikard, Mark Stephen Hutcheson, Daniel R. Smith, Popp & Ikard, Austin, for Petitioner.

Mario L. Dell'Osso, Olson & Olson, Houston, for Respondent.

Justice ENOCH delivered the opinion of the Court, 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 Harris County Appraisal District's 1994 and 1995 appraisals of six underground salt dome storage caverns for ad valorem...

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