[Download] "Cig Exploration v. Utah State Tax" by Supreme Court of Wisconsin # Book PDF Kindle ePub Free

January 19, 2021

eBook details

Title: Cig Exploration v. Utah State Tax
Author : Supreme Court of Wisconsin
Release Date : January 07, 1995
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 61 KB

Description

CIG Exploration, Inc. ("Exploration"), appeals from the district courts grant of summary judgment, dismissing Explorations claim for a refund of allegedly overpaid ad valorem taxes for the years 1981 through 1986. Before the district court, Exploration argued that it was entitled to a refund of taxes paid on the basis of valuations of its natural gas wells in Uintah County which, though correct as of January 1st of each relevant year, would have been lower under a subsequent state of affairs. The district court concluded that (i) Explorations claim was barred by the statute of limitations, and (ii) even if Explorations claim was not time-barred, Exploration was not entitled to a refund because the alleged valuation error could not have been discovered until after the taxes were collected. We affirm.