Court of Appeals of Texas September 23, 2015, No. 08-13-00322-CV (Midcon Compression, L.L.C. v. Reeves County Appraisal District)

OPINION

YVONNE T. RODRIGUEZ, Justice

This is an ad-valorem tax case of first impression tried to the bench. The issues in this appeal, like those in three other cases on our docket, concern the taxation of natural gas pipeline compressor packages.1 These compressor pack*807ages facilitate the production and processing of natural gas by regulating the pressure necessary to extract it and move it.