Omimex Canada, Ltd. v. State

¶1 Omimex Canada, Ltd., (Omimex) appeals from an order of the Second Judicial District, Silver Bow County, granting partial summary judgment in favor of the State of Montana, Department of Revenue (DOR). We reverse.

¶2 The issue presented for review is whether the District Court erred when it concluded that a 2007 finding by the First Judicial District Court, Lewis and Clark County, precludes Omimex from litigating the issue of whether it operates “a single and continuous property.”

FACTUAL AND PROCEDURAL BACKGROUND

¶3 Omimex is an oil and gas exploration and production company which owns and…