Anadarko Petroleum Corp. v. Baca

OPINION

FRANCHINI, Justice.

Anadarko Petroleum Corporation (Anadarko) appeals the dismissal of its claim for refund against the Commissioner of Public Lands of the State of New Mexico (Commissioner) for failure to state a claim upon which relief can be granted pursuant to SCRA 1986, 1-012(B)(6). We affirm.

Anadarko is the operator of the LangleyMattix Penrose Sand Unit (the Unit). The State of New Mexico is the lessor and owner of a royalty interest in a number of tracts committed to the Unit. The State took its royalty interest in kind from January. 1, 1978 through January of 1981. In 1979,…