Midland Central Appraisal District v. Plains Marketing, L.P.

OPINION

RICK STRANGE, Justice.

This is an ad valorem tax suit. Plains Marketing, L.P., a Texas Limited Partnership, and Plains Marketing GP Inc., General Partner, (collectively “Plains”) filed suit to appeal the assessment of taxes on three crude oil inventory accounts. The Midland Central Appraisal District and Midland County Appraisal Review Board responded by challenging the trial court’s jurisdiction. The trial court denied their challenge, and an interlocutory appeal was filed. We affirm.

I. Background Facts

Plains maintains various crude oil inventory accounts in Midland County. Plains is a…