On April 28, 2017, the Texas Supreme Court issued its opinion in ETC Marketing LTD, v. Harris County Appraisal District, affirming a judgment in favor of the Harris County Appraisal District on the taxability of petroleum products stored in Harris County. The principle issue in the case was whether the constitutional limits on a state’s right to tax interstate commerce “bar property taxes levied on natural gas stored in Texas while awaiting future resale and shipment to out-of-state consumers.” The Court agreed with the Harris County Appraisal that the stored gas was taxable in Harris County. Mario L. Dell’Osso and Eric Farrar represented the District in this important local taxation case.
