MidCon Compression, L.L.C. v. Reeves County Appraisal District and Loving County Appraisal District

COURT OF APPEALS EIGHTH DISTRICT OF TEXAS EL PASO, TEXAS § MIDCON COMPRESSION, L.L.C, § No. 08-13-00322-CV Appellant, § Appeal from the v. § 143rd Judicial District Court § of Reeves County, Texas REEVES COUNTY APPRAISAL DISTRICT and LOVING COUNTY § APPRAISAL DISTRICT, (TC#12-11-20265-CVR) § Appellees. OPINION This is an ad-valorem tax case of first impression tried to the bench. The issues in this appeal, like those in three other cases on our docket, concern the taxation of natural gas pipeline compressor packages.1 These compressor packages facilitate the production and processing of 1…