CIMAREX ENERGY CO. v. SEWARD COUNTY BD. OF CTY. COM'RS

No. 96,657.

164 P.3d 833 (2007)

CIMAREX ENERGY CO., Appellant, v. SEWARD COUNTY BOARD OF COUNTY COMMISSIONERS, Appellee.

Court of Appeals of Kansas.

August 10, 2007.


Attorney(s) appearing for the Case

Robert J. O'Connor, of Stinson Morrison Hecker LLP, of Wichita, for appellant.

Linda Terrill, of Neill, Terrill & Embree, L.C., of Leawood, for appellee.

Before GREEN, P.J., ELLIOTT and HILL, JJ.


GREEN, P.J.

Cimarex Energy Co. (Cimarex) appeals from the trial court's judgment upholding the State Board of Tax Appeals (BOTA) discovery order compelling Cimarex to disclose in-house information concerning its remaining recoverable oil and gas reserves to the Seward County Board of County Commissioners (County). In ordering Cimarex to disclose its confidential in-house reserves information, BOTA found that such information was relevant because it could be probative...

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