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MIDLAND CENTRAL APPRAISAL DISTRICT v. PLAINS MARKETING, L.P.

No. 11-06-00048-CV.

202 S.W.3d 469 (2006)

MIDLAND CENTRAL APPRAISAL DISTRICT AND MIDLAND COUNTY APPRAISAL REVIEW BOARD, Appellants, v. PLAINS MARKETING, L.P., A TEXAS LIMITED PARTNERSHIP, AND PLAINS MARKETING GP INC., GENERAL PARTNER, Appellees.

Court of Appeals of Texas, Eleventh District, Eastland.

Opinion filed September 21, 2006.

OPINION

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...

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