HARKEN SOUTHWEST CORP. v. BD. OF OIL, GAS AND MIN.

No. 950121.

920 P.2d 1176 (1996)

HARKEN SOUTHWEST CORPORATION, Petitioner, v. BOARD OF OIL, GAS AND MINING and Division of Oil, Gas and Mining, Department of Natural Resources, State of Utah, Respondents.

Supreme Court of Utah.

July 16, 1996.


Attorney(s) appearing for the Case

Alan L. Sullivan, Thomas W. Clawson, Salt Lake City, for petitioner.

Jan Graham, Att'y Gen., Thomas A. Mitchell, Asst. Att'y Gen., Salt Lake City, for respondents.


ZIMMERMAN, Chief Justice:

Harken Southwest Corporation ("Harken") operates several oil and gas wells in San Juan County. In March of 1994, Harken applied to the Utah Division of Oil, Gas and Mining ("Division") for designation of thirteen wells drilled between 1990 and 1992 as "wildcat" wells. Wildcat wells drilled after January 1, 1990, are exempt from severance taxes during the first twelve months of production. Utah Code Ann. § 59-5-102(2)(d). The Division...

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