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SHELL WESTERN E&P v. COUNTY BD. OF COM'RS

No. 96SC150.

948 P.2d 1002 (1997)

SHELL WESTERN E&P, INC., Petitioner, v. DOLORES COUNTY BOARD OF COMMISSIONERS, and Board of Assessment Appeals, State of Colorado, Respondents.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing December 15, 1997.

Attorney(s) appearing for the Case

Holland & Hart LLP, Alan Poe, Elizabeth A. Phelan, Englewood, for Petitioner.

Dyer & Dilts, P.C., Nicki L. Green, Guy B. Dyer, Jr., Nancy Agro, Cortez, Groves & Price, John W. Groves, David A. Price, Grand Junction, for Respondent Dolores County Board of Commissioners.

Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney General, Richard A. Westfall, Solicitor General, Merrill Shields, Deputy Attorney General, Richard Djokic, First Assistant Attorney General, Eugene C. Cavaliere, Senior Assistant Attorney General, Regulatory Law Section, Denver, for Respondent Board of Assessment Appeals.

Justice SCOTT delivered the Opinion of the Court.

The principal question presented by this case is whether the owner of gas wells subject to an ad valorem tax based solely on mineral production value, which owner has failed to give the county assessor the notice of production mandated by statute, may avoid its tax obligations by asserting a statute of limitations defense against the county.1 ...

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