Valerus Compression Services v. Reeves County Appraisal District

OPINION

YVONNE T. RODRIGUEZ, Justice

This is an ad-valorem tax case of first impression decided on competing motions for traditional summary judgment. The issues in this appeal, like those in three other cases on our docket, concern the taxation of natural gas pipeline compressors.1 These compressors facilitate the *24production and processing of natural gas by regulating. the pressure necessary to extract it and move it. In this case, the trial court ruled — as urged by Appellants — that forty-three compressors (five located in Reeves County and thirty-eight in Loving County on January 1, 2012)…