Legal Opinion
Valerus Compression Services v. Gregg County Appraisal District
Court of Appeals of Texas
Decided January 7, 2015No. 12-13-00393-CVPublishedCited by 15 opinions
1Opinion of the Court
OPINION
BRIAN HOYLE, Justice
This is an appeal of a dispute involving ad valorem taxation of certain equipment used to facilitate the production and processing of natural gas. Faced with dueling motions for summary judgment, the trial court granted each motion in part, holding that the taxable situs of the equipment at issue is Gregg County and that Texas Tax Code Sections 23.1241 and 23.1242 are applicable but unconstitutional as applied. Each side, Valeras Compression Services, a Texas Limited Liability Partnership, and Valeras Compression Services Management, LLC, General Parther,…
2Cases cited19 opinions
- City of Keller v. WilsonTexas Supreme Court · 2005
- Mann Frankfort Stein & Lipp Advisors, Inc. v. FieldingTexas Supreme Court · 2009
- City of Rockwall v. HughesTexas Supreme Court · 2008
- State v. ShumakeTexas Supreme Court · 2006
- Ryland Group, Inc. v. HoodTexas Supreme Court · 1996
14 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- EXLP Leasing, LLC v. Galveston Central Appraisal DistrictCourt of Appeals of Texas · 2015
- Midcon Compression, L.L.C. v. Reeves County Appraisal DistrictCourt of Appeals of Texas · 2015
- EXLP LEASING, LLC and EES Leasing, LLC, Appellants/Cross-Appellees, v. WARD COUNTY APPRAISAL DISTRICT, Appellee/Cross-Appellant, Texas Court of Appeals, 8th District (El Paso)2015
- Valerus Compression Services v. Reeves County Appraisal DistrictCourt of Appeals of Texas · 2015
- EXLP Leasing LLC v. Loving County Appraisal DistrictCourt of Appeals of Texas · 2015
10 more not listed; retrieve them via the Exa API.