Jasper County v. Town of Heidelberg

Chapter 134, Section 3, of the Laws of 1944, provides for distribution between the state and the respective counties of severance taxes on oil production. It is specially provided therein as follows: “When there shall be any oil producing properties within the corporate limits of any municipality, then such municipality shall participate in the division of the taxes returned to the county in which the municipality is located, in the proportion which the production of oil from any properties located within the municipal corporate limits bears to the total production in the county. In no event,…