Legal Opinion

Patterson-UTI Drilling Co. v. Webb County Appraisal District

Texas Court of Appeals, 4th District (San Antonio)

Decided October 5, 2005No. 04-05-00125-CVPublishedCited by 13 opinions

1Opinion of the Court

OPINION

Opinion by

CATHERINE STONE, Justice.

This is an appeal from a judgment in favor of appellee, Webb County Appraisal District, in which the trial court determined that two mobile oil drilling rigs owned by appellants, Patterson-UTI Drilling LP, LLLP, Patterson UTI Drilling (South') LP, LLP, and UTI Drilling LP (collectively “Patterson Drilling”), are subject to taxation in Webb County, Texas for the 2002 tax year. We reverse the trial court’s judgment and render judgment that Patterson Drilling owes no tax to Webb County for the year 2002 because Patterson Drilling’s property is taxable at…

2Cases cited7 opinions

  1. City of San Antonio v. City of BoerneTexas Supreme Court · 2003
  2. Sorokolit v. RhodesTexas Supreme Court · 1994
  3. Monsanto Co. v. Cornerstones Municipal Utility DistrictTexas Supreme Court · 1993
  4. Gables Realty Ltd. Partnership v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2002
  5. City of Harlingen v. Avila, Texas Court of Appeals, 13th District1997

2 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Valerus Compression Services v. Gregg County Appraisal DistrictCourt of Appeals of Texas · 2015
  2. Alaska Flight Services, LLC v. Dallas Central Appraisal District, Texas Court of Appeals, 5th District (Dallas)2008
  3. Tarrant County Democratic Party v. SteenCourt of Appeals of Texas · 2014
  4. Bobby Burrows, Sr. v. Margarito Trujillo, Texas Court of Appeals, 13th District2010
  5. Bobby Burrows, Sr. v. Margarito Trujillo, Texas Court of Appeals, 13th District2010

8 more not listed; retrieve them via the Exa API.

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