REEVES COUNTY APPRAISAL DISTRICT and Loving County Appraisal District, Petitioners v. MIDCON COMPRESSION, L.L.C., Respondent

*208 MidCon Compression owns and leases out compressor stations used to deliver natural gas into pipelines. Some of these compressors are in use in Reeves and Loving counties. In response to a 2012 amendment to the Tax Code that included leased heavy equipment in a statutory formula used to value heavy equipment held by dealers for sale, MidCon began paying taxes on the compressors located in Reeves and Loving counties to Ector and Gray counties, where MidCon contends it maintained yards from which the compressors in Reeves and Loving counties are leased. But Reeves and Loving counties continued…