San Patricio County, Texas v. Nueces County, Texas and Nueces County Appraisal District
This is a reply brief filed by San Patricio County, Texas, in an appeal against Nueces County and Nueces County Appraisal District. The core issue revolves around unresolved boundary disputes between the two counties, leading to double taxation for industrial taxpayers like Occidental Petroleum Company. San Patricio County argues that the Nueces County District Court lacked jurisdiction and venue, and erred in granting summary judgment without determining the boundary line. They assert that the 2003 Judgment, which declared 'natural and artificial modifications to the shoreline of San Patricio County shall form a part of San Patricio County,' includes docks, piers, and similar facilities as part of their county, consistent with maritime law and riparian rights. The county seeks reversal of the trial court's decision, either for transfer back to a neutral Refugio County District Court, or for a judgment declaring the disputed properties within San Patricio County's jurisdiction, or for a remand to resolve factual issues concerning the boundary.