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GENERAL CHEMICAL CORP. v. BD. OF EQUALIZATION

No. 91-46.

819 P.2d 418 (1991)

GENERAL CHEMICAL CORPORATION, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

October 28, 1991.

Attorney(s) appearing for the Case

Robert H. Johnson, Rock Springs, for appellant. Argument presented by Mr. Johnson.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Matthew D.C.P. Meuli (argued), Asst. Atty. Gen., for appellee.

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

CARDINE, Justice.

Appellant General Chemical Corporation challenges an order of the State Board of Equalization setting the amount of exemption from 1989 ad valorem tax attributable to pollution control equipment at appellant's facility. Appellant filed a petition for review of the Board's order in the district court. The district court certified the case to this court for determination pursuant to W.R.A.P. 12.09.

We affirm the order of the State Board of...

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