Board of County Commissioners v. Shell Western E & P, Inc.

Opinion by

Judge ROY.

In this property tax matter, plaintiffs, the Dolores County: Board of County Commissioners (BOCC) and the Dolores County *1220Treasurer (collectively the County), appeal from the district court judgment denying their claim for post-judgment interest on certain amounts due from defendant, Shell Western E & P, Inc. (SWEPI). The County claimed entitlement to such interest after it had prevailed in earlier litigation brought by SWEPI challenging certain tax and interest assessments in separate administrative proceedings under the abatement/refund procedure. We affirm.

The pertinent…