CALIFORNIA MINERALS v. COUNTY OF KERN

No. F049849.

62 Cal.Rptr.3d 1 (2007)

152 Cal.App.4th 1016

CALIFORNIA MINERALS, Plaintiff and Appellant, v. COUNTY OF KERN, Defendant and Respondent.

Court of Appeal of California, Fifth District.

June 26, 2007.


Attorney(s) appearing for the Case

Downey Brand and Barbara L. Berg, Sacramento; Day Carter & Murphy and Tracy K. Hunckler, for Plaintiff and Appellant.

B.C. Barmann, Sr., County Counsel, and Jerri S. Bradley, Deputy County Counsel, for Defendant and Respondent.


OPINION

LEVY, J.

This appeal concerns the valuation of oil and gas mineral property interests for the purpose of determining ad valorem taxes. Appellant, California Minerals, L.P., a Texas limited partnership (California Minerals), challenges the enrolled base year value of mineral rights it purchased in nonproducing property. This interest was assessed at the purchase price allocated to that acreage. According to California Minerals, this value should be...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases