Solaris Oilfield Site Services Oper LLC v. Brown County Appraisal District

Opinion filed April 18, 2024 In The Eleventh Court of Appeals __________ No. 11-22-00206-CV __________ SOLARIS OILFIELD SITE SERVICES OPER LLC, Appellant V. BROWN COUNTY APPRAISAL DISTRICT, Appellee On Appeal from the 35th District Court Brown County, Texas Trial Court Cause No. CV2009372 OPINION This ad valorem tax case presents an issue of first impression: how a fleet of mobile sand silo systems should be classified for taxation purposes. The trial court rendered a summary judgment in favor of Appellee, Brown County Appraisal District, determining that the silo systems do not qualify for…