Oklahoma Independent Petroleum Ass'n v. Youngker

SUMMERS, Justice.

In a companion case1 we ruled that a well used for disposal of salt water from oil and gas operations was exempt from ad valorem taxation by reason of the operator’s payment of gross production taxes,2 but that such exemption did not extend to that proportion of the disposal well attributable to the disposition of salt water from a lease separate and apart from that on which the well sat.

Left unresolved were two questions which we now address:

*111(1) What is the date that governs when property used in oil and gas production should be considered exempt from ad valorem taxation?(2)…