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MIDLAND CENT. APPRAISAL DIST. v. BP AMERICA PRODUCTION CO.

No. 11-07-00048-CV.

282 S.W.3d 215 (2009)

MIDLAND CENTRAL APPRAISAL DISTRICT, Appellant/Cross-Appellee, v. BP AMERICA PRODUCTION COMPANY et al., Appellees/Cross-Appellants.

Court of Appeals of Texas, Eastland.

March 26, 2009.

Attorney(s) appearing for the Case

Matthew Tepper, Roy L. Armstrong & Kirk Swinney, McCreary, Veselka, Bragg & Allen, P.C., Round Rock, Douglas W. Alexander, Alexander Dubose Jones & Townsend, L.L.P., Raul A. Gonzalez, Law Office of Raul A. Gonzalez, Austin, Frederick Bostwick, Beard Kultgen Brophy Bostwick & Dickson, L.L.P., Waco, for appellant.

William Ikard, Peter J. Hageman & William W. Kilgarlin, Ikard Wynne LLP, Laurie Ratliff, Ikard & Golden, P.C., Austin, Lynne Liberato, Haynes & Boone, LLP, Jeffery Nadalo, Houston, Rodney Satterwhite, Stubbeman, McRae, Sealy, Laughlin & Browder, Inc., Midland, for appellee.

Panel consists of: WRIGHT, C.J., McCALL, J., and STRANGE, J.

OPINION

JIM R. WRIGHT, Chief Justice.

The issue in this case is whether an ad valorem tax may be imposed on crude oil located in Midland County in a tank farm that is an integral part of an interstate, common carrier pipeline system. In its appraisal rolls for 2003 and 2004, Midland Central Appraisal District (MCAD) included oil located in the tank farm on January 1 of the respective years. MCAD allocated ownership of the oil to various shippers, including...

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