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.
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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