ROCKY MOUNT. OIL v. BD. OF EQUALIZATION

No. 87-194.

749 P.2d 221 (1987)

ROCKY MOUNTAIN OIL AND GAS ASSOCIATION, acting through its Wyoming Division, the Petroleum Association of Wyoming; Amoco Corporation; Mountain Fuel Supply Company; Champlin Petroleum Company; Colorado Interstate Gas Company; Conoco, Inc.; Exxon Company U.S.A.; Mid-America Pipeline Company; Panhandle Eastern Pipeline Company; Phillips Petroleum Company; Shell Oil Company; Marathon Oil Company; Texaco, Inc.; AT & T-Interstate Division; the Wyoming Mining Association; Kerr-McGee Coal Corporation; Associated General Contractors of Wyoming, Inc.; Wyoming Taxpayers Association; and Wyoming Retail Merchants Association, Petitioners, v. STATE BOARD OF EQUALIZATION, DEPARTMENT OF REVENUE AND TAXATION, and the State of Wyoming, Respondents.

Supreme Court of Wyoming.

Order Denying Petition for Rehearing January 19, 1988.


Attorney(s) appearing for the Case

Marilyn S. Kite, Patrick R. Day, and William L. Combs of Holland & Hart, Cheyenne, for petitioners.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., for respondents.

Before BROWN, C.J., and THOMAS, CARDINE, URBIGKIT and MACY, JJ.


URBIGKIT, Justice.

A Wyoming ad valorem taxation rule adopted by the State Board of Equalization establishing differing amounts for assessment ratios comes to this court for a constitutional inquiry of fair-equal-and-uniform requirements, and separation-of-power limitations by district court certification of the challenge to the validity of the administrative agency rule: Can the State Board of Equalization establish a de facto tier property taxation (assessment...

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