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  5. 819 P.2d 825 (1991)
 

AMAX COAL CO. v. STATE BD. OF EQUALIZATION

Nos. 90-101-90-102.

819 P.2d 825 (1991)

AMAX COAL COMPANY, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent). STATE of Wyoming ex rel., Joseph B. MEYER as Attorney General of the State of Wyoming; and State of Wyoming, Department of Revenue & Taxation, Appellants (Petitioners), v. WYOMING STATE BOARD of EQUALIZATION and Amax Coal Company, Appellees (Respondents).

Supreme Court of Wyoming.

October 16, 1991.

Attorney(s) appearing for the Case

Lawrence J. Wolfe and Catherine W. Hansen of Holland & Hart, Cheyenne, and Alan Poe of Holland & Hart, Denver, Colo., for Amax Coal Co.

Thomas D. Roberts, Cheyenne, for Wy. State Bd. of Equalization.

Joseph B. Meyer, Atty. Gen. and Vicci M. Colgan, Sr. Asst. Atty. Gen., for the State.

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

URBIGKIT, Chief Justice.

Invoking judicial review following administrative agency decisions, these cross appeals present mineral product (coal) valuation issues under the mandates of statute and Wyo. Const. art. 15 for computation of state ad valorem and severance taxes. These consolidated appeals arise from separate decisions of the Wyoming State Board of Equalization (Board).1

In the first appeal, Case No. 90-101, Amax Coal Company...

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