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VALERUS COMPRESSION SERVS. v. GREGG COUNTY

NO. 12-13-00393-CV.

457 S.W.3d 520 (2015)

VALERUS COMPRESSION SERVICES, a Texas Limited Partnership and Valerus Compression Services Management, LLC, a Texas Limited Liability Company, General Partner, Appellants/Cross-Appellees v. GREGG COUNTY APPRAISAL DISTRICT, Appellee/Cross-Appellant

Court of Appeals of Texas, Tyler.

Rehearing Overruled February 17, 2015.

Attorney(s) appearing for the Case

Gwen J. Samora , for Appellant.

Christopher S. Jackson , for Appellee.

Panel consisted of Worthen, C.J., Griffith, J., and Hoyle, J.

OPINION

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...

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