Board of Commissioners v. Heap

The plaintiff-appellants (County) are appealing the granting of a permanent injunction enjoining the collecting of taxes for the calendar years 1960 through *6341970, on certain working interests and overriding royalty interests1 in oil and gas leases belonging to the several defendant-appellees (herein collectively referred to as Heap). The issue presented by the overruled motion to correct errors is whether the injunction is contrary to law. We concur with the judgment of the trial court.

The case was tried on a stipulation of facts, the portions pertinent to this appeal reading as follows:

“1…