The company later began construction on its liquefied natural gas facility, which resulted in increased tax bills.īut Cheniere claims that by 2017, the assessments on both the submerged land and improvements, like docks, led to tax bills of more than $100,000 from each county, the filing states. "Although the double taxation was improper, the values were, at the time, not material, so CCL remitted payment to both counties without protest," Cheniere's Aug. The notices were for the same property, which was mostly submerged land at the time. The Supreme Court in its ruling in favor of Occidental also called the company's situation "blatant double taxation."Ĭheniere Energy is arguing the same point that Occidental was, and indeed even cites the Supreme Court's ruling in that latter case as to why Cheniere's filing is a "simple and straightforward case." What is Cheniere claiming?Ĭheniere claims that starting in 2014, before it began construction of its Corpus Christi Liquefaction facility in San Patricio County, the company began receiving notices of appraised value from appraisal districts in San Patricio and Nueces counties.
The justices agreed with a lower court ruling that "past and future natural and artificial modifications to the shoreline of San Patricio County shall form a part of San Patricio County." The Supreme Court ruled in October that Occidental should be paying property taxes only to San Patricio County.
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