Legal Opinion

EXLP Leasing LLC and EES Leasing LLC v. Webb County Appraisal District and United Independent School District

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

Decided June 3, 2015No. 04-14-00343-CVPublishedCited by 2 opinions

1Opinion of the Court

OPINION

Opinion by:

Marialyn Barnard, Justice

This is an appeal from a trial court’s order dismissing a tax dispute action for lack of jurisdiction. On appeal, appellants EXLP Leasing, LLC and EES Leasing, LLC (collectively “Exterran”) contend the trial court erred in dismissing the suit because it complied with the mandates of section 42.08(b) of the Texas Tax Code, thereby vesting the trial court with jurisdiction. We reverse and remand.

Background

Exterran leases field compressors for use by oil and gas operators in the extraction of oil and natural gas. As of January 1, 2012, Exterran owned…

2Cases cited18 opinions

  1. Texas Department of Parks & Wildlife v. MirandaTexas Supreme Court · 2004
  2. City of Rockwall v. HughesTexas Supreme Court · 2008
  3. First American Title Insurance Co. v. CombsTexas Supreme Court · 2008
  4. Klumb v. Houston Municipal Employees Pension SystemTexas Supreme Court · 2015
  5. Tracfone Wireless, Inc. and Virgin Mobile USA, L.P. v. Commission on State Emergency CommunicationsTexas Supreme Court · 2013

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

3Cited by2 opinions

  1. Grimes County Appraisal District v. James Scott Harvey, Jr., Texas Court of Appeals, 1st District (Houston)2019
  2. Travis Central Appraisal District v. AGAS Ventures, LLC GS Ventures, LLC SAGA Ventures, LLC SC Ventures, LLC And ZIP Ventures, LLC, Texas Court of Appeals, 3rd District (Austin)2024

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