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BRANDT v. TCI CABLEVISION OF WYOMING

No. 93-183.

873 P.2d 595 (1994)

Douglas BRANDT, Park County Assessor, Appellant (Petitioner), v. TCI CABLEVISION OF WYOMING, Appellee (Respondent), and Wyoming State Board of Equalization, Appellee (Intervenor).

Supreme Court of Wyoming.

April 22, 1994.

Attorney(s) appearing for the Case

John O. Housel, Park County Atty., Cody, for appellant.

John R. Perry of Goddard, Perry & Vogel, Buffalo, for appellee TCI Cablevision of Wyoming, Inc.

Thomas D. Roberts, Sp. Asst. Atty. Gen., Cheyenne, for appellee Wyoming State Bd. of Equalization.

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

GOLDEN, Justice.

Appellant, the Park County Assessor, appeals a decision of the Wyoming State Board of Equalization reversing the Park County Board of Equalization's determination that the assessor properly valued, for 1992 ad valorem tax purposes, the property of appellee, TCI Cablevision of Wyoming, Inc. (TCI).

We hold appellant lacks standing to appeal a decision of the Wyoming State Board of Equalization and thus dismiss the appeal.

ISSUES

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