Washington County Board of Equalization v. Petron Development Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that “wellhead” had a particular meaning 28 in the oil-and-gas industry
• relying on the Blue Book to interpret state constitutional amendment adopted by referendum
• explaining steps taken on a leasehold to prepare unprocessed oil to make it saleable
• describing statutory and industry standards for determining value of oil for tax purposes
• “A well-established rule of statutory construction is that ‘[w]ords and phrases that have acquired a technical or particular meaning, whether by legislative definition or otherwise, shall be construed accordingly.’”

Source: CourtListener parenthetical corpus (CC0).