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LOVING COUNTY APPRAISAL v. EXPL LEASING

No. 15-0971.

563 S.W.3d 213 (2018)

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

Supreme Court of Texas.

OPINION DELIVERED: November 16, 2018.

Attorney(s) appearing for the Case

D. Kirk Swinney , King & Spalding LLP, Austin TX, Peter William Low , Low & Swinney PLLC, Leander TX, Ryan L. James , McCreary, Veselka, Bragg & Allen, P.C., Round Rock TX, for Petitioner Loving County Appraisal District.

Benjamin A. Geslison , Derek Young , Paul R. Elliott , Baker Botts L.L.P., Houston TX, Evan A. Young , Thomas R. Phillips , Baker Botts L.L.P., Austin TX, for EXLP Leasing, LLC and EES Leasing, LLC, for Respondents EXLP Leasing, LLC and EES Leasing, LLC.

EXLP Leasing owns and leases out compressor stations used to deliver natural gas into pipelines. Some of these compressors are in use in Loving 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...

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