State Ex Rel. Columbia County School District No. 13 v. Columbia County

This is a declaratory judgment action with alternative petitions for writ of mandamus and writ of review. Defendants appeal from a trial court judgment for plaintiffs holding that plaintiffs were entitled to receive annually the accrued interest on mineral lease income received by defendants.

The essential facts are undisputed. Beginning in the 1930s, Columbia County foreclosed numerous delinquent tax liens. It subsequently sold the foreclosed lands, reserving the mineral rights. Beginning in 1975, the county entered into oil and gas leases involving the reserved mineral rights. Income from…