Austin Partner Susan Kidwell, along with Dallas Partners Elizabeth Mack and Geoff Polma (both of Dallas), represented Freestone Power Generation LLC, Freeport Energy Center LLC and Brazos Valley Energy LLC before a Texas appellate court that said the Texas Commission on Environmental Quality (TCEQ) and a lower court erred by denying a property tax exemption for eight power plants based on their pollution control equipment. After the ruling, Kidwell said she anticipates the TCEQ would “issue positive use determinations that accurately reflect the significant pollution-control value of the property” in line with the court’s opinion.
Additionally, Kidwell noted: “We are very pleased with the decision and believe the court’s analysis is fully consistent with the controlling statute’s plain language. Also, by confirming that property the Legislature has classified as pollution-control property actually qualifies for the pollution-control tax exemption, the opinion will encourage continued production of clean energy in Texas.”
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