Telonis v. Staley

Plaintiff appeals from a judgment and decree of the District Court of Carbon County quieting defendant’s title to the surface rights of certain coal mining property. In 1982 the Union Pacific Coal Company was the owner of the property in Carbon County involved in this action. The State Tax Commission in that year assessed the values of the real estate, separately evaluating for tax purposes the surface right of the land and the mineral or coal rights, and certified the same to Carbon County. These values were spread upon the county tax records and all proceedings relative to the levy of taxes…