Cimarex Energy Co. v. Seward County Board of County Commissioners

Green, J.:

Cimarex Energy Co. (Cimarex) appeals from the trial court’s judgment upholding the State Board of Tax Appeals (BOTA) discovery order compelling Cimarex to disclose in-house information concerning its remaining recoverable oil and gas reserves to the Seward County Board of County Commissioners (County). In ordering Cimarex to disclose its confidential in-house reserves information, BOTA found that such information was relevant because it could be probative of the fair market value of Cimarex’s oil and gas producing properties. On appeal, Cimarex contends that BOTA’s decision was not…