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STATE BD. OF EQUALIZATION v. TENNECO OIL

No. 84-46.

694 P.2d 97 (1985)

STATE BOARD OF EQUALIZATION, Appellant (Respondent), v. TENNECO OIL COMPANY, Appellee (Petitioner).

Supreme Court of Wyoming.

January 24, 1985.

Attorney(s) appearing for the Case

A.G. McClintock, Atty. Gen., and Ronald P. Arnold, Sr. Asst. Atty. Gen., for appellant; oral argument by Ronald P. Arnold.

Stanley K. Hathaway and Rick A. Thompson of Hathaway, Speight & Kunz, Cheyenne, for appellee; oral argument by Stanley K. Hathaway.

Before THOMAS, C.J., and ROSE, ROONEY, BROWN and CARDINE, JJ.

CARDINE, Justice.

Appellee, Tenneco Oil Company, is the owner of a trona mine and soda ash plant in southwestern Wyoming which was constructed during the years 1980, 1981, and part of 1982. Pursuant to requirements of state law, Tenneco purchased and installed pollution control equipment at the plant. Start-up operations for the plant were commenced in February 1982, and the entire plant has been in full operation since June 1982. Tenneco was advised by the Department...

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