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natural gas producers is contrary to the common understanding of
the phrase “used by”.
The majority acknowledge that the decision of the Court of
Appeals was based on the plain language of asset class 13.2
(i.e., the phrase “used by * * * natural gas producers”). See
majority op. p. 13. The majority, however, fail to analyze this
language or present any cogent reasons why we should not strictly
adhere to it. Without first finding that the language of asset
class 13.2 is ambiguous, the majority begin their analysis of
respondent’s revenue procedures using “historical material” to
conclude that Asset Depreciation Range classes were designed to
encompass industries and entities rather than assets. See
majority op. p. 11. Historical development, like legislative
history, is a far less accurate embodiment of intent than plain
language and is susceptible to a wide array of interpretations.
Only after this historical analysis do the majority turn to the
plain meaning. Even then, a plain meaning analysis is applied
only to asset class 46.2.
III. The Majority Misinterpret the Primary Use Doctrine
Before Clajon purchased the Southeast Texas Pipeline System
(SETPS) (i.e., the largest of the six systems), it is
indisputable that this system was used primarily by natural gas
producers in the production process. Clajon continued to operate
the SETPS without changing the system’s primary use. The
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