AMOCO PRODUCTION COMPANY v. BD. OF COM'RS OF CARBON COUNTY

No. 93-63.

876 P.2d 989 (1994)

AMOCO PRODUCTION COMPANY, Appellant (Petitioner), v. BOARD OF COMMISSIONERS OF CARBON COUNTY, Appellee (Respondent) and AMOCO PRODUCTION COMPANY, Appellant Petitioner, v. BOARD OF COMMISSIONERS OF SWEETWATER COUNTY, Appellee (Respondent).

Supreme Court of Wyoming.

June 23, 1994.


Attorney(s) appearing for the Case

Algirdas M. Liepas and Alvin Wiederspahn, Wiederspahn, Lummis & Liepas, P.C., Cheyenne, for appellant.

Bruce A. Salzburg, Herschler, Freudenthal, Salzburg, Bonds & Rideout, P.C., Cheyenne, for appellees.

Brent R. Kunz and Rebecca Hellbaum, Hathaway, Speight, Kunz & Trautwein, Cheyenne, for amici curiae, Rocky Mountain Oil and Gas Ass'n, acting through its Wyoming Division, Petroleum Ass'n of Wyoming, and Wyoming Taxpayers Ass'n.

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


THOMAS, Justice.

The issue in this case is whether a company that produces oil and gas is entitled to a refund of taxes when the assessed valuation has been reduced by the Wyoming State Board of Equalization (Board). The Board of County Commissioners, in both Carbon and Sweetwater Counties, denied any refund for taxes that had been overpaid in light of the reduced assessment even though the counties accepted the benefit of additional taxes determined to be due because...

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