Kilbarger Construction, Inc. v. Limbach

This court is requested to determine if the subject property is used directly in the production of crude oil and natural gas or in the exploration for crude oil and natural gas.

Appellee audited appellant’s purchases from July 1, 1979 through March 31, 1982. Appellee charged a sálese and use tax upon two bulldozers which were used to clear a path to the drilling site and to clear and level the site. Appellee assessed another bulldozer which was used to build the access roads to the site and to build culverts. Four more assessed bulldozers were used to prepare the right-of-way for flow lines…