WARD COUNTY APPRAISAL v. EES LEASING

No. 15-0965.

563 S.W.3d 203 (2018)

WARD COUNTY APPRAISAL DISTRICT, Petitioner v. EES LEASING LLC and EXLP Leasing LLC, Respondents.

Supreme Court of Texas.

OPINION DELIVERED: November 16, 2018.


Attorney(s) appearing for the Case

Christopher Scott Jackson , Robert A. Mott , Perdue Brandon Fielder Collins & Mott LLP, Austin, for Petitioner.

Evan A. Young , Thomas R. Phillips , Baker Botts L.L.P., Austin, Benjamin A. Geslison , Paul R. Elliott , Renn G. Neilson , Baker Botts L.L.P., Houston, for Respondents.

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


EXLP Leasing owns and leases out compressor stations used to deliver natural gas into pipelines. Some of these compressors are in use in Ward County. In response to a 2012 amendment to the Tax Code that included leased heavy equipment in a statutory formula used to value heavy equipment held by dealers for sale, EXLP began paying taxes on the...

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