Hecla Mining Co. v. Department of Revenue

OPINION

HATHAWAY, Chief Judge.

The appellants have brought this appeal to challenge the trial court’s granting of summary judgment in favor of appellees and its denial of appellants’ cross-motion for summary judgment. The case involves the classification of appellants’ property by the appellee Department of Revenue as a “producing mine” for the year 1979.

Appellants Hecla and El Paso Natural Gas Company obtained the lease on the Papago Indian Reservation land from the Papago tribe on August 17,1976, covering a portion of the reservation upon which the Lakeshore Mine was situated. Production was…