Legal Opinion
Midland Central Appraisal District v. BP America Production Co.
Texas Court of Appeals, 11th District (Eastland)
Decided March 26, 2009No. 11-07-00048-CVPublishedCited by 13 opinions
1Opinion of the Court
OPINION
JIM R. WRIGHT, Chief Justice.
The issue in this case is whether an ad valorem tax may be imposed on crude oil located in Midland County in a tank farm that is an integral part of an interstate, common carrier pipeline system. In its appraisal rolls for 2003 and 2004, Midland Central Appraisal District (MCAD) included oil located in the tank farm on January 1 of the respective years. MCAD allocated ownership of the oil to various shippers, including BP America Production Company; Amerada Hess Trading Company; Chevron USA, Inc.; ChevronTexaco Products Company; ChevronTexaco Global Supply…
2Cases cited22 opinions
- City of Keller v. WilsonTexas Supreme Court · 2005
- In Re King's EstateTexas Supreme Court · 1951
- BMC Software Belgium, NV v. MarchandTexas Supreme Court · 2002
- Dow Chemical Co. v. FrancisTexas Supreme Court · 2001
- Pool v. Ford Motor Co.Texas Supreme Court · 1986
17 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictTexas Supreme Court · 2017
- Brazos County Appraisal District v. Bryan-College Station Regional Association of Realtors, Inc., Texas Court of Appeals, 10th District (Waco)2013
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictCourt of Appeals of Texas · 2015
- Midcon Compression, L.L.C. v. Reeves County Appraisal DistrictCourt of Appeals of Texas · 2015
- ETC Marketing, Ltd. v. Harris County Appraisal District, Texas Court of Appeals, 1st District (Houston)2015
8 more not listed; retrieve them via the Exa API.