EXLP Leasing LLC v. Loving County Appraisal District

*793 OPINION

YVONNE T. RODRIGUEZ, Justice

This is an ad-alorem tax case of first impression. 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 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 compressor packages located in Loving County on January 1, 2012 qualified as heavy equipment. But the trial court ruled — as urged by Appellee —…