In re Corpus Christi Liquefaction, LLC

In re Corpus Christi Liquefaction, LLC

Opinion

 [*275]   [**1] On Petition for Writ of Mandamus.

PER CURIAM

The boundary between Nueces County and San Patricio County runs along the northern shoreline of Corpus Christi Bay. In re Occidental Chem. Corp., 561 S.W.3d 146, 152 (Tex. 2018) (orig. proceeding). The submerged area is in Nueces County. For several years, both counties have taxed structures that are built on land in San Patricio County and extend out over the water into Nueces County. ] "Taxpayers have paid millions of dollars in taxes on the same property to each county. Barred by immunity from suing the counties, taxpayers' only remedy has been to file tax protest suits year after year against each county to preserve their right to a refund whenever it is determined which county lack[s] the authority to assess the taxes." Id. at 150. In 2017, the Legislature enacted Section 72.010 of the Local Government Code,  [*276]  which allows taxpayers in that situation to sue in this Court for relief.¹

The very next year, Occidental Chemical Corp. ("Oxy") did so. In In re Occidental Chemical Corp., we held that "[t]he common law . . . supports treating docks, piers, and similar permanent facilities that are connected to the mainland of San Patricio County as a part of that county" and that the "taxes owed by Oxy on its Piers [were] due San Patricio County, not Nueces County." 561 S.W.3d at 165. We "direct[ed] the Nueces County Appraisal District to withdraw and cease from issuing tax assessments to Oxy for its Piers and other facilities which we [had] held to be part of San Patricio County." Id.

We noted that "[o]ther taxpayers [were] in the same predicament" as Oxy and pointed to an amicus brief filed by Corpus Christi Liquefaction, LLC ("CCL"). Id. at 153 & n.28; see also id. at 159 & n.70. On August 5, 2019, CCL petitioned [**3]  the Court for the same relief we granted Oxy. CCL named Nueces County and the Nueces County Appraisal District (collectively, "the Nueces Parties") as the real parties in interest.² We requested and received a response from the Nueces Parties, to which CCL has replied. The record consists of a few attachments to the filings.³

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