Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTY

I concur in the portion of the majority opinion which concerns “excess” taxes. I disagree with, and dissent from, that portion of the majority opinion which holds that Amoco is entitled to receive a tax refund because the taxes it paid were “erroneous or illegal” taxes. I do not believe that Amoco’s constitutional rights were violated. I would, therefore, affirm the district court’s decision.

This Court has ruled: “[T]ax refunds are a matter of legislative grace, and the right to such a refund does not exist in the absence of statutory authorization.” Black v. Teton County Board of County…