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TEXACO, INC. v. SAN JUAN COUNTY

No. 900298.

869 P.2d 942 (1994)

TEXACO, INC., Exxon Corporation, and Union Oil Company of California, Plaintiffs and Appellants, v. SAN JUAN COUNTY, et al., Defendants and Appellees, and Board of Education of San Juan County School District, et al., Defendants in Intervention.

Supreme Court of Utah.

February 17, 1994.

Attorney(s) appearing for the Case

Bruce D. Black, Santa Fe, NM, for Texaco, Inc.

Kevin N. Anderson, Diane H. Banks, Douglas R. Brewer, Salt Lake City, for Exxon Corp.

John K. Mangum, Salt Lake City, for Union Oil of California.

R. Paul Van Dam, Atty. Gen., Michael M. Quealy, Asst. Atty. Gen., Salt Lake City, and L. Robert Anderson, Daniel G. Anderson, Monticello, and Craig C. Halls, Blanding, and Bruce R. Stewart, Stephen M. Truitt, A. Raymond Randolph, Washington, DC, for defendants.

Lyle R. Anderson, Monticello, for Board of Educ. of San Juan County.

ZIMMERMAN, Chief Justice:

Plaintiffs Texaco, Inc., Exxon Corporation, and Union Oil Company of California appeal a district court order denying their motion for summary judgment and granting that of San Juan County. The district court upheld the imposition of certain state and local taxes on plaintiffs' oil and gas production within a portion of the Navajo Indian Reservation known as the Aneth Extension. We affirm.

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