Marathon Oil Company v. Welch

Marathon Oil Company, formerly The Ohio Oil Company, as appellant challenges action taken by a school district boundary board to change the boundaries of two school districts. The lands involved in the change contain 17 producing oil wells, all of which are owned by Marathon. In fact, that company claims to own approximately 81 percent of the total property evaluation transferred from one district to the other.

It is conceded the interest of Marathon is that of a taxpayer, and the change in boundaries, if valid and permitted to remain in effect, will require such taxpayer to pay substantially…