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AMOCO PRODUCTION CO. v. STATE BD. OF EQUALIZATION

No. 93-104.

882 P.2d 866 (1994)

AMOCO PRODUCTION COMPANY and Amoco Rocmount Company, Appellants (Petitioners), v. WYOMING STATE BOARD OF EQUALIZATION, and its members Nancy Freudenthal, Marvin Applequist and Terry Rubald, in their official capacities; and the Department of Revenue, State of Wyoming, Appellees (Respondents).

Supreme Court of Wyoming.

October 6, 1994.

Attorney(s) appearing for the Case

John L. Bordes, Jr., Chicago, IL, for appellants.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Vicci M. Colgan, Sr. Asst. Attys. Gen., for appellees.

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

THOMAS, Justice.

The dispositive issue in this case is whether Amoco Production Company and Amoco Rocmount Company (Amoco) were afforded procedural due process in an administrative proceeding. Amoco sought review by the State Board of Equalization (Board) of the selection by the Department of Revenue (Department) of the comparable value method for gas treated in its processing plants prior to marketing. After a hearing, the Board remanded the proceeding to Department...

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