Legal Opinion
Lingleville Independent School District v. Valero Transmission Co.
Texas Court of Appeals, 11th District (Eastland)
Decided January 12, 1989No. 11-88-180-CVPublishedCited by 9 opinions
1Opinion of the Court
OPINION
McCLOUD, Chief Justice.
The issue is whether a 36-inch-diameter gas transmission pipeline which is buried below “normal plow depth” is personal or real property for ad valorem tax purposes.
The trial court found that the pipeline was personal property and that, since the taxing units had failed to bring their suit within four years, the claim for taxes was barred. The taxing units, Lingleville Independent School District and Bluff Dale Independent School District, appeal. We affirm.
The pipeline, which is owned by Valero Transmission Company, is known as the North Texas Line and is…
2Cases cited12 opinions
- Pool v. Ford Motor Co.Texas Supreme Court · 1986
- Stafford v. StaffordTexas Supreme Court · 1987
- Sam Bassett Lumber Co. v. City of HoustonTexas Supreme Court · 1947
- Logan v. MullisTexas Supreme Court · 1985
- Rogers v. Fort Worth Poultry & Egg Co.Court of Appeals of Texas · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Supervisor of Assessments v. Hartge Yacht Yard, Inc.Court of Appeals of Maryland · 2004
- Trenolone v. Cook Exploration Co., Texas Court of Appeals, 6th District (Texarkana)2005
- Attorney General Opinion No., Kansas Attorney General Reports1994
- Harris County, Texas v. Clear Channel Outdoor, Inc., Texas Court of Appeals, 14th District (Houston)2008
- Katherine Trenolone v. Cook Exploration Company, Individually and D/B/A Ponderosa Gathering L.L.C., Texas Court of Appeals, 6th District (Texarkana)2005
4 more not listed; retrieve them via the Exa API.