Texas Appeals Court Partially Reverses Property Tax Ruling on Compressor Equipment

The Texas Court of Appeals, Second District, Fort Worth, partially reversed the trial court’s summary judgment regarding property tax assessments on compressor equipment. The taxpayer owned compressors leased for oil and gas production, maintaining its fleet from Palo Pinto County, while some units were physically located in Wise County, where the appraisal district imposed separate taxes for tax years 2013 through 2016. The court distinguished between broad Chapter 41 protests and narrow Chapter 25 corrections, finding that only one compressor appeared on both counties’ appraisal rolls, constituting “multiple appraisals” warranting correction under Section 25.25. [J-W Power Co. v. Wise Cnty. ...