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C F & I STEEL CORP. v. STATE BOARD OF EQUALIZATION

No. 3999.

492 P.2d 529 (1972)

C F & I STEEL CORPORATION, Appellant (Plaintiff below), v. STATE BOARD OF EQUALIZATION for the State of Wyoming, Appellee (Defendant below).

Supreme Court of Wyoming.

January 10, 1972.

Attorney(s) appearing for the Case

Frederick Loomis, of Loomis, Lazear, Wilson & Pickett, Cheyenne, for appellant.

Robert J. Oberst, Sp. Asst. Atty. Gen., Cheyenne, for appellee.

Before McINTYRE, C.J., and PARKER and McEWAN, JJ.

Mr. Justice McEWAN delivered the opinion of the court.

This case involves a dispute over the appellee-State Board of Equalization's valuation, placed upon the gross production of iron ore mined by appellant-C F & I Steel Corporation, for purposes of the county ad valorem tax and State severance tax.

Appellant owns an iron mine located in Platte County, Wyoming, from which it produces iron ore known as hematite. The ore is removed from the mine, beneficiated...

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