CIG EXPLORATION v. UTAH STATE TAX COM'N

No. 940172.

897 P.2d 1214 (1995)

CIG EXPLORATION, INC., Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION; Uintah County; Glen McKee, Lorrin Merrell, and Max Adams, Uintah County Commissioners; and Donna Richens, Uintah County Treasurer, Defendants and Appellees.

Supreme Court of Utah.

June 14, 1995.


Attorney(s) appearing for the Case

Maxwell A. Miller, Lawrence E. Stevens, K.C. Jensen, Salt Lake City, and Debra Broussard, Houston, TX, for plaintiff.

Jan Graham, Atty. Gen., Kelly W. Wright, Asst. Atty. Gen., Salt Lake City, for Tax Com'n, Joann B. Stringham, Vernal, and Bill Thomas Peters, Salt Lake City, for Uintah County defendants.


ZIMMERMAN, Chief Justice:

CIG Exploration, Inc. ("Exploration"), appeals from the district court's grant of summary judgment, dismissing Exploration's claim for a refund of allegedly overpaid ad valorem taxes for the years 1981 through 1986. Before the district court, Exploration argued that it was entitled to a refund of taxes paid on the basis of valuations of its natural gas wells in Uintah County which, though correct as of January 1st of each relevant year, would...

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