Shell Western E&P, Inc. v. Dolores County Board of Commissioners

The principal question presented by this case is whether the owner of gas wells subject to an ad valorem tax based solely on mineral production value, which owner has failed to give the county assessor the notice of production mandated by statute, may avoid its tax obligations by asserting a statute of limitations defense against the county. 1 We hold that the running of the statute of limitations is equitably tolled and the tax obligation may not be avoided.

We therefore affirm the court of appeals; however, we do so on grounds different from its rationale. We conclude that the statute of…