Interest Owner Can’t Challenge Tax Rise, Colorado Justices Say

A nonoperating fractional interest owner in an oil and gas unit doesn’t have standing to challenge a county’s retroactive assessment and property tax increase, the Colorado Supreme Court ruled Tuesday.

The high court reversed an appeals court judgment that favored the fractional owner, CO2 Committee Inc., and affirmed a trial’s court order granting Montezuma County’s motion to dismiss.

“This conclusion aligns with the General Assembly’s carefully crafted statutory system, which designates the unit operator as the representative for the fractional interest owners through the unitized oil and gas property tax process,” Justice Maria Berkenkotter wrote for ...