Pawnee Oil & Gas, Inc. v. County of Wayne

The defendant, Wayne County, appeals the summary judgment granted by the circuit court of Wayne County in favor of the plaintiff, Pawnee Oil & Gas, Inc. (Pawnee). The summary judgment declared a tax lien originating from a predecessor’s oil lease to be no longer valid. We affirm.

In 1957, N.V Duncan Drilling Company obtained an oil lease on certain property in Wayne County owned by the Blocks and the Watkins. The lease provided it would remain in force for as long as oil was produced. The owners/lessors were to receive as rent a one-eighth royalty on all oil extracted from the property. The…