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WYOMING MIN. ASS'N v. STATE

No. 87-128.

748 P.2d 718 (1988)

The WYOMING MINING ASSOCIATION, Thunder Basin Coal Company, the Carter Mining Company, a division of Exxon Coal U.S.A., Inc., Amax, Coal Company, a division of Amax, Inc., Nerco Coal Corp., Cordero Mining Company, Mobil Coal Producing, Inc., Rocky Mountain Energy Company, Western Fuels Association, Inc., Petitioners, v. The STATE of Wyoming, State Board of Equalization and its members Shirley Wittler, Carroll Orrison and Tom Trowbridge in their official capacities; the Wyoming State Tax Commission, and the Wyoming Department of Revenue and Taxation, Respondents.

Supreme Court of Wyoming.

January 12, 1988.

Attorney(s) appearing for the Case

Marilyn S. Kite (argued), and Patrick R. Day of Holland & Hart, Cheyenne, for Wyoming Min. Ass'n, Thunder Basin Coal Co., Carter Min. Co., Amax Coal Co., Nerco Coal Corp., Cordero Min. Co., Mobil Coal Producing, Inc., and Rocky Mountain Energy Co.

D.N. Sherard (argued), of Sherard, Sherard and Johnson, Wheatland, for Western Fuels Ass'n, Inc.

David D. Uchner of Lathrop & Uchner, Cheyenne, for amicus curiae Wyoming Rural Elec. Ass'n.

Alan B. Minier of Hirst & Applegate, Cheyenne, and William L. Slover, C. Michael Loftus, John H. LeSeur, Robert D. Rosenberg, Washington, D.C., for amicus curiae Western Coal Traffic League.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard (argued), Sr. Asst. Atty. Gen., for defendants.

Kathleen A. Hunt of Smith, Stanfield & Scott, Laramie, for amicus curiae Wyoming Ass'n of Municipalities.

John V. Crow, Sublette County and Pros. Atty., and Van Graham, Deputy Sublette County and Pros. Atty., Pinedale, for amicus curiae Wyoming Ass'n of County Com'rs.

Before THOMAS, CARDINE, URBIGKIT, and MACY, JJ., and HANSCUM, D.J.

CARDINE, Justice.

Petitioners Western Fuels Association, Inc. and Wyoming Mining Association filed petitions for review and complaints for declaratory judgment in the Laramie County district court against the State of Wyoming, the State Board of Equalization, and others, challenging the action of the Board of Equalization extending the assessment of the special two percent coal severance tax for impact alleviation, § 39-6-303, W.S. 1977, through the 1987 calendar...

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