Opinion
21SC393
03-21-2022
Montezuma County, Colorado; Montezuma County Board of County Commissioners; Montezuma County Board of Equalization; Montezuma County Assessor; Montezuma County Treasurer; and Colorado Property Tax Administrator, Petitioners v. Co2 Committee, Inc. Respondent
Court of Appeals Case No. 19CA1798
Petition for Writ of Certiorari of Colorado Property Tax Administrator GRANTED.
Petition for Writ of Certiorari of the Montezuma Parties DENIED.
[REFRAMED] Whether the court of appeals erred in holding that nonoperating fractional interest owners in an oil and gas unit have standing to separately challenge a retroactive assessment of tax on the unit, apart from the designated unit operator.
DENIED AS TO ALL OTHER ISSUES.