Atlantic Richfield Co. v. Board of the County Commissioners

ROSE, Justice.

The primary question presented in this appeal concerns the propriety of refunding state ad valorem taxes collected on oil production subsequently determined to be the property of the United States. Appellant, Atlantic Richfield Company (hereinafter usually referred to as ARCO), raises this question in the context of an appeal from a judgment of the Second Judicial District Court of Wyoming, which affirmed the decision of the Board of County Commissioners of Sweetwater County (hereafter the Board) refusing to refund such taxes.

ARCO, as the successor by merger of the Sinclair Oil…