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STATE v. PACIFICORP

No. 93-134.

872 P.2d 1163 (1994)

STATE of Wyoming; DEPARTMENT OF REVENUE AND TAXATION; and State Board of Equalization, Appellants (Defendants), v. PACIFICORP, d/b/a Pacific Power and Light Company and Utah Power Company; and Idaho Power Company, and Basin Electric Power Cooperative, in its own behalf, and as operating agent in behalf of Tri-State Generation and Transmission Association, Inc.; Western Minnesota Municipal Power Agency; City of Lincoln, Nebraska; Heartland Consumers Power District; and the Wyoming Municipal Power Agency, Appellees (Plaintiffs).

Supreme Court of Wyoming.

April 15, 1994.

Attorney(s) appearing for the Case

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Sr. Asst. Atty. Gen., for appellants.

Rex E. Johnson of Sherard, Sherard & Johnson, Wheatland, and Stanley K. Hathaway of Hathaway, Speight, Kunz & Trautwein, Cheyenne, for appellees.

Peter C. Maxfield, Laramie, for amici curiae Carbon, Lincoln, Sublette, Sweetwater, and Uinta Counties.

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

MACY, Chief Justice.

Appellants State of Wyoming, Department of Revenue and Taxation, and State Board of Equalization (the State) appeal from the order granting a summary judgment in favor of Appellees Pacificorp, Idaho Power Company, and Basin Electric Power Cooperative (the taxpayers).

We affirm in part and reverse in part.

The State raises the following issues on appeal:

Are the rules and regulations concerning ad valorem tax exemption...

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