Why must you always make (generally incorrect) assumptions regarding the backgrounds of people?  Stop trying that tactic, you're failing at it.  I only moved here in 1982 so I can't speak to 1981.  But, the oil taxes having been changing at least once every 5 years since I have been here.  What happened in '81 has no relevance today, unless the legislature is returning to the pre-1981 taxing program.