Legal Opinion
EXLP LEASING, LLC and EES Leasing, LLC, Appellants/Cross-Appellees, v. WARD COUNTY APPRAISAL DISTRICT, Appellee/Cross-Appellant
Texas Court of Appeals, 8th District (El Paso)
Decided September 23, 2015No. 08-13-00366-CVPublishedCited by 3 opinions
1Opinion of the Court
OPINION
YVONNE T.-RODRIGUEZ, Justice
This is an ad-valorem 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/Cross-Ap-pellees — that sixteen compressor packages located in Ward County on January 1, 2012 qualified as heavy equipment. But the trial court ruled — as urged by…
2Cases cited16 opinions
- Joe v. Two Thirty Nine Joint VentureTexas Supreme Court · 2004
- City of Austin v. CannizzoTexas Supreme Court · 1954
- Amedisys, Inc. D/B/A Amedisys Texas, Ltd. v. Kingwood Home Health Care, LLC D/B/A Health Solutions Home HealthTexas Supreme Court · 2014
- Hurt v. CooperTexas Supreme Court · 1937
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist.Texas Supreme Court · 2018
- Ward County Appraisal District v. Ees Leasing LLC and Exlp Leasing LlcTexas Supreme Court · 2018
- Solaris Oilfield Site Services Oper LLC v. Brown County Appraisal District, Texas Court of Appeals, 11th District (Eastland)2024