Texas Justices To Weigh Heavy Equipment Tax Law Challenge

Law360, Dallas (March 13, 2017, 6:06 PM EDT) -- The Texas Supreme Court on Friday agreed to resolve a split among lower Texas courts on whether a state tax law uses an unconstitutional framework to value heavy equipment like pipeline compressors.

The dispute that will be reviewed by the court is between two affiliates of Archrock Inc. and the Galveston Central Appraisal District, but more than 1,000 similar cases have been filed across the state. It involves Texas Tax Code Section 23.1241, which was revised in 2011 to value heavy equipment inventories under a formula that divides the dealer's prior-year revenue from sales, leases and rentals by 12.

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