Ashland, Inc. D/B/A Valvoline Co. v. Harris County Appraisal District

OPINION

KEN WISE, Justice.

In this case, we are asked to determine whether Ashland Inc.’s motor oil, grease, and gear oil are entitled to the ad valorem tax exemption available under the Texas Constitution and Texas Tax Code section 11.251 for freeport goods. Ashland contends the trial court erred in granting summary judgment in favor of the Harris County Appraisal District (HCAD) and against Ashland on Ashland’s claim that these products are not petroleum products ineligible for the freeport exemption because they do not fall within the Tax Code’s definition of “petroleum products” as the…