The opinion
Strausbaugh, J.,
dissenting. I regret being compelled to dissent from the opinion of my colleagues. Columbia as the owner takes the position that best serves its purpose in seeking to avoid its responsibility of plugging the wells. There are no findings of fact and conclusions of law herein. Order No. 84-105 finds that Columbia is the owner. The trial court reviewing the record found that the chief was correct and the board was wrong. I would affirm the judgment of the trial court.