California Court of Appeal

Under Cal. Code Regs., tit. 18, 468, oil and natural gas extraction facilities should be grouped with oil processing facilities for purposes of assessing taxes where the processing facility is contractually bound to process oil only from the extraction areas.

Appellate Information

• Decided 10/22/2001
• Published 10/22/2001

Judges

• YEGAN, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  Stephen Shane Starke, County Counsel, County of Santa Barbara;  Craig A. Smith, Deputy County Counsel.   Brett L. Price, for Appellants.


• For Appellees:
  
• Rodi, Pollock, Pettker, Galbratih & Cahill, A Law Corporation;  C. Stephen Davis and Cris K. O'Neall, Los Angeles.   Archbald & Spray;  Douglas B. Large, Santa Barbara, for Respondent.