REEVES APPRAISAL v. VALERUS COMPRESSION

No. 15-0970.

563 S.W.3d 210 (2018)

REEVES COUNTY APPRAISAL DISTRICT AND LOVING COUNTY APPRAISAL DISTRICT, Petitioners v. VALERUS COMPRESSION SERVICES, a Texas Limited Partnership and Valerus Compression Services Management, LLC, a Texas Limited Liability Company, General Partner, Respondents.

Supreme Court of Texas.

OPINION DELIVERED: November 16, 2018.


Attorney(s) appearing for the Case

Ryan L. James , McCreary, Veselka, Bragg & Allen, P.C., Round Rock TX, Peter William Low , Low & Swinney PLLC, Kirk D. Swinney , Leander TX, for Petitioner.

Edward Duffy , Reed Smith LLP, Russel T. Gips , Conor P. McEvily , Patrick W. Mizell , Glen A. Rosenbaum , Vinson & Elkins LLP, Gwen J. Samora , Copeland & Rice LLP, Houston TX, for Respondents.


Valerus Compression Services owns and leases out compressor stations used to deliver natural gas into pipelines. Some of these compressors are in use in Reeves and Loving counties. 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...

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