The Texas Court of Appeals Dec. 5 issued a decision affirming the trial court’s issuance of summary judgment in favor of the Sterling County Appraisal District (SCAD). Appellant, J-W Power Company, had appealed the denial of its motion to correct the county’s appraisal rolls for tax years 2013 through 2016, arguing its compressors were dealer heavy equipment inventory based in Ector County under Tax Code sections 23.1241 and 23.1242. The Court held that the SCAD was entitled to judgment as a matter of law because the evidence showed that no appraisal of appellant’s compressors occurred in Ector County, negating its ...