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UNION PACIFIC R. CO. v. BD. OF EQUALIZATION

No. 90-103.

802 P.2d 856 (1990)

UNION PACIFIC RAILROAD COMPANY, Appellant (Petitioner), v. The WYOMING STATE BOARD OF EQUALIZATION and Ann Strand, Sweetwater County Assessor, Appellees (Respondents).

Supreme Court of Wyoming.

December 10, 1990.

Attorney(s) appearing for the Case

James D. Douglass, Broomfield, Colorado, for appellant; argument by Mr. Douglass.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Sr. Asst. Atty. Gen., for appellee State Bd. of Equalization; argument presented by Mr. Hubbard.

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

CARDINE, Justice.

Union Pacific Railroad Company (Union Pacific) challenges the Sweetwater county assessor's (assessor) 1987 tax assessment of seventeen mobile homes. The Sweetwater County Board of Equalization found in favor of Union Pacific. The State Board of Equalization reversed, and the district court affirmed the state board. Union Pacific appeals the decision of the district court.

We affirm the decision of the district court.

Union Pacific...

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