Midland Central Appraisal District v. BP America Production Co.

Amicus Curiae Brief (on rehearing)


The basic dispute is whether the Dormant Commerce Clause bars the government from taxing oil and natural gas located at a tank facility in Texas. The court of appeals concluded that it did because the oil was "in transit" under the Commerce Clause. This holding is out of step with the more modern understanding of the U.S. Supreme Court's Complete Auto test. It was also in direct conflict with a decision from a sister state (the Supreme Court of Oklahoma).

This amicus curiae brief was filed on behalf of the Texas Association of School Boards (whose members are heavily reliant on local property taxes) to drive home the importance of this case and to underscore that the flaws in the court of appeals' analysis will distort future property-tax cases in Texas.

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Reference Info:Appellate Brief | State, 5th Circuit, Texas | United States

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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