Partial Oil & Gas Owners Can't Fight Taxes, Colo. Justices Say

By Daniel Ducassi (February 21, 2023, 6:53 PM EST) -- Fractional interest owners in oil and gas production units can't challenge retroactive property tax assessments billed to the actual operators of the units, the Colorado Supreme Court decided Tuesday, concluding such owners don't have standing because each unit operator serves as the only taxpayer for a unit....

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