Chevron USA, Inc. v. County of Kern

Opinion

GOMES, J.

This tax refund case concerns supplemental assessments of new construction consisting of the drilling, development, and completion of oil and gas wells, and related improvements and facilities, on various oil and gas properties operated by Chevron USA, Inc. (Chevron). In the trial court, Chevron and its parent corporation, Chevron Corporation (Corp), challenged the method by which the Kern County Assessor (assessor) and Kern County Assessment Appeals Board (Board) valued the wells as new construction during three tax years. (Rev. & Tax. Code, § 5140 et seq.) The trial court…