ETC MARKETING v. HARRIS COUNTY APPR. DIST.

NO. 01-12-00264-CV.

476 S.W.3d 501 (2015)

ETC MARKETING, LTD., Appellant v. HARRIS COUNTY APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, Houston (1st Dist.).

Dissenting Opinion on Rehearing January 13, 2015.

Rehearing En Banc Overruled July 30, 2015.


Attorney(s) appearing for the Case

John J. Shaw , Robert J. Myers , Myers*Hill, Fort Worth, for Appellant.

Mario L. Dell'Osso , Charles M. Williams , Sarah M. Morrow , Olson & Olson, L.L.P., Houston, for Appellee.

Panel consists of Justices Keyes, Higley, and Massengale.


OPINION

Appellant ETC Marketing, Ltd. protested the appraisal of its natural gas stored in Harris County and the resulting assessment of ad valorem taxes. In the district court, ETC Marketing moved for summary judgment, arguing that its natural gas was in interstate commerce and therefore exempt from ad valorem...

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