In Re Ad Valorem Tax Litigation

On Review By The Multidistrict Litigation Panel

1. Motion to Transfer

This is the second motion to transfer filed by Valero Energy Corporation respecting its ad valorum tax litigation against thirty-nine different tax appraisal districts across the State of Texas. We denied Valero's first motion to transfer by our opinion of April 19, 2006 (Valero I).2 In these cases, Valero challenges the Appraisal Districts valuation of its refineries, pipelines, terminals, and convenience stores, together with the inventory, furniture, fixtures, and equipment related to those assets.

II. Factual and…