CARDINE, Justice.
This case was certified to this court from the district court pursuant to Rule 12.09, W.R.A.P. It involves a decision by the state auditor and treasurer to withhold impact assistance funds from the City of Evanston. We must decide whether those funds must be paid under §§ 39-6-411(c) and 39-6-512(d), W.S. 1977 (May 1985 Replacement) even though the industrial facility to which the funds relate did not receive a permit until after construction...
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