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CO2 COMMITTEE, INC. v. MONTEZUMA COUNTY

Court of Appeals No. 19CA1798.

491 P.3d 516 (2021)

2021 COA 36M

CO2 COMMITTEE, INC., Plaintiff-Appellant, v. MONTEZUMA COUNTY, Colorado; Montezuma County Board of County Commissioners; Montezuma County Board of Equalization; Montezuma County Assessor; and Montezuma County Treasurer, Defendants-Appellees.

Colorado Court of Appeals, Div. II.

As Modified on Denial of Rehearing May 13, 2021.

Attorney(s) appearing for the Case

Cogswell Law Offices, John M. Cogswell , Buena Vista, Colorado, for Plaintiff-Appellant.

Dufford, Waldeck, Milburn & Krohn, L.L.P., Nathan A. Keever , Jon T. Burtard , Grand Junction, Colorado, for Defendants-Appellees.

¶ 1 This oil and gas leasehold tax case requires us to determine whether a nonoperating fractional interest owner in an oil and gas unit who pays real property taxes on its leasehold interest has standing to claim that its due process rights were violated when it did not receive individual notice of or an opportunity...

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