CHEVRON USA, INC. v. COUNTY OF KERN

No. F066273.

230 Cal.App.4th 1315 (2014)

179 Cal. Rptr. 3d 372

CHEVRON USA, INC., et al., Plaintiffs and Appellants, v. COUNTY OF KERN, Defendant and Appellant.

Court of Appeals of California, Fifth District.

October 28, 2014.


Attorney(s) appearing for the Case

Clement, Fitzpatrick & Kenworthy, Clayton E. Clement ; Cahill, Davis & O'Neill and C. Stephen Davis for Plaintiffs and Appellants.

Arnold & Porter, Steven L. Mayer ; Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel; Kronick Moskovitz Tiedemann & Girard and Brett L. Price for Defendant and Appellant.


OPINION

GOMES, J.

This tax refund case concerns supplemental assessments of new construction consisting of the drilling, development and completion of oil and gas wells, and related improvements and facilities, on various oil and gas properties operated by Chevron USA, Inc. (Chevron). In the trial court, Chevron and its parent corporation, Chevron Corp (Corp), challenged the method...

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