Marathon Appeals Texas County’s Taxation of In-Transit Crude Oil

A Texas appraisal district was wrong to tax Marathon Petroleum Co.‘s crude oil that temporarily passed through a Corpus Christi export terminal on its way to out-of-state markets, the company told a state appeals court.

The San Patricio County Appraisal District didn’t have the authority to impose 2022-2023 property taxes on oil that only made a brief and necessary staging stop in the county, the company told the Texas Court of Appeals, Thirteenth Judicial District, in its opening brief filed Nov. 10.

• “The temporary storage and staging of the crude oil at South Texas Gateway, necessitated for logistical purposes, ...