Legal Opinion
Midcon Compression, L.L.C. v. Reeves County Appraisal District
Court of Appeals of Texas
Decided September 23, 2015No. 08-13-00322-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
YVONNE T. RODRIGUEZ, Justice
This is an ad-valorem tax case of first impression tried to the bench. 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 pack*807ages facilitate the production and processing of natural gas by regulating the pressure necessary to extract it and move it. In this ease, the trial court ruled — as urged by Appellant — that sixty-four compressor packages (twenty-four located in Reeves County and forty in Loving County on January 1, 2012) qualified as heavy…
2Cases cited14 opinions
- Ltd. v. Williamson County Appraisal DistrictTexas Supreme Court · 1996
- City of Austin v. CannizzoTexas Supreme Court · 1954
- Hurt v. CooperTexas Supreme Court · 1937
- Dallas Central Appraisal District v. Seven Investment Co.Texas Supreme Court · 1992
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- REEVES COUNTY APPRAISAL DISTRICT and Loving County Appraisal District, Petitioners v. MIDCON COMPRESSION, L.L.C., RespondentTexas Supreme Court · 2018
- J-W Power Company v. Henderson County Appraisal District, Texas Court of Appeals, 12th District (Tyler)2023
- J-W Power Company v. Irion County Appraisal District, Texas Court of Appeals, 3rd District (Austin)2022
- J-W Power Company v. Sterling County Appraisal District, Texas Court of Appeals, 3rd District (Austin)2022