MATTER OF RIVER ROCK ENERGY CO.

Attorney(s) appearing for the Case

Keith A. Brock , of Anderson & Byrd, LLP, of Ottawa, argued the cause and was on the briefs for appellant River Rock Energy Company.

Shelley M. Woodard , of the Legal Services Bureau, Kansas Department of Revenue, argued the cause and Jay D. Befort , deputy general counsel, and William E. Waters , of the same office, were with her on the briefs for appellee Kansas Department of Revenue.

Trevor C. Wohlford , of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Topeka, argued the cause and was on the briefs for appellees Labette, Neosho, and Wilson Counties.

Jay Hall , general counsel, Kansas Association of Counties, was on the brief for amicus curiae Kansas Association of Counties.