Whether the Texas Supreme Court erred in failing to follow the findings of CBP in its Headquarters Ruling Letters in holding that the foreign trade subzone in question was 'activated

QUESTION PRESENTED This Court has held that an administrative agency’s decisions made in a judicial capacity have issue preclusive effect. B&B Hardware, Inc. v. Hargis Industries, Inc., 575 U.S. 138, 148 (2015). This Court has also held that deference to an administrative agency’s interpretations of its own regulations under Auer v. Robbins, 519 U.S. 452 (1997), respectively, applies only to interpretations made as part of “the agency’s ‘authoritative’ or ‘official position.” Kisor v. Wilkie, ___ U.S. ___, 189 S. Ct. 2400, 2416 (2019). This local property tax case involves the application of Customs and _ Border Patrol’s interpretation of its own regulations in two Headquarters Letter Rulings regarding the status of a foreign trade subzone to determine whether certain property in that tens of millions of dollars’ worth of crude oil and refined products at a refinery and tank farm—is exempt from state and local ad valorem taxation under 19 U.S.C. § 81o(e), a provision of the Foreign Trade Zones Act of 1934. The question presented is: Whether the Texas Supreme Court erred in failing to follow the findings of CBP in its Headquarters Ruling Letters in holding that the foreign trade subzone in question was “activated.” ii PARTIES TO PROCEEDING AND RELATED CASES Petitioner: Harris County, Texas Respondent: PRSI Trading LLC Related cases: e Harris County v. PRSI Trading, LLC and Harris County Appraisal District, No. 2013-61450, 334th Judicial District Court, Harris County, Texas. Summary judgment entered April 20, 2016. e Harris County v. PRSI Trading, LLC and Harris County Appraisal District, No. 4:13-cv-03437, U.S. District Court for the Southern District of Texas. Order remanding case to the 334th District Court entered September 29, 2014. e Harris County v. Harris County Appraisal District and PRSI Trading, LLC, No. 01-16-00389-CV, Court of Appeals of Texas, First District, Houston. Opinion and judgment reversing the trial court’s judgment iii and rendering judgment for Petitioner issued June 22, 2017, reported at 579 S.W.3d 77. Order denying reconsideration en banc issued June 12, 2018 and reported, with dissenting opinions, at 554 S.W.3d 708. e PRSI Trading, LLC v. Harris County, No. 18-0664, Supreme Court of Texas. Opinion and judgment reversing the court of appeals’ judgment and rendering judgment for Respondent issued February 28, 2020 and reported at 599 S.W.3d 303. Order denying Petitioner’s motion for rehearing issued May 29, 2020, unreported.