EXLP Leasing, LLC v. Galveston Central Appraisal District

OPINION

J. Brett Busby, Justice

Appellants EXLP Leasing, LLC and EES Leasing, LLC appeal from the trial court’s amended summary judgment declaring that: (1) sections 23.1241 and 23.1242 of the Texas Tax Code apply to appellants’ rental inventory; (2) those sections are unconstitutional as applied to that inventory; and (3) Galveston County is the taxable situs for'appellants’ inventory at issue in this appeal. See Tex. Tax Code Ann. §§ 23.1241, 231242 (West 2015). Appellants challenge the trial court’s second and third declarations in three issues, which we consolidate into two issues. '

Appellan…