EXLP LEASING v. GALVESTON CENTRAL

No. 15-0683.

554 S.W.3d 572 (2018)

EXLP LEASING, LLC and EES Leasing, LLC, Petitioners, v. GALVESTON CENTRAL APPRAISAL DISTRICT, Respondent

Supreme Court of Texas.

Opinion Delivered: March 2, 2018.


Attorney(s) appearing for the Case

Anna M. Baker , Rachel A. Ekery , Wallace B. Jefferson , Alexander Dubose Jefferson & Townsend LLP, Austin, Roger D. Townsend , Alexander Dubose Jefferson & Townsend LLP, Houston, for Amicus Curiae Canadian ISD, et al.

D. Kirk Swinney , Ryan L. James , McCreary, Veselka, Bragg & Allen, P.C., Round Rock, for Amici Curiae Central Appraisal District of Wharton County, Crockett County Appraisal District, Eastland County Appraisal District, Hardeman County Appraisal District, Hill County Appraisal District, Irion County Appraisal District, Leon Central Appraisal District, Loving County Appraisal District, Midland Central Appraisal District, Navarro Central Appraisal District, Reagan County Appraisal District, Reeves County Appraisal District.

John Brusniak Jr. , Michael P. Moore , Brusniak Law, PLLC, Dallas, for Amicus Curiae Midcon Compression, LLC.

David G. Cabrales , Gardere, Dallas, for Amicus Curiae Mustang Rental Services, Inc.

Kristofer S. Monson , Assistant Solicitor General, Austin, for Amicus Curiae State of Texas.

F. Michael Stenglein , James P. Sullivan , King & Spalding LLP, Austin, Martha Daniels , King & Spalding LLP, Houston, for Amicus Curiae United Rentals, Inc.

Benjamin Allen 'Ben' Geslison , Paul R. Elliott , Renn G. Neilson , Baker Botts LLP, Houston, Evan A. Young , Thomas R. Phillips , Baker Botts LLP, Austin, for Petitioners.

Amanda D. Wright , Anthony P. Brown , McLeod, Alexander, Powel & Apffel, PC, Galveston, Jocelyn Annette Holland , McLeod Alexander Powel & Apffel PC, Houston, for Respondent.


The Texas Constitution requires that taxation "shall be equal and uniform" and that property "shall be taxed in proportion to its value." The Galveston County appraisal district argues that a statutory formula determining the taxable value of leased natural-gas compressors located in its jurisdiction...

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