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UPRC v. STATE BD. OF EQUALIZATION

No. 93-265.

895 P.2d 464 (1995)

UNION PACIFIC RESOURCES COMPANY, Appellant (Petitioner), v. STATE BOARD OF EQUALIZATION FOR the STATE OF WYOMING, Appellee (Respondent).

Supreme Court of Wyoming.

May 18, 1995.

Attorney(s) appearing for the Case

Dennis W. Lancaster of Phillips & Lancaster, P.C., Evanston, for appellant.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Deputy Atty. Gen., for appellee.

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

THOMAS, Justice.

Union Pacific Resources Company (UPRC) here charges the Wyoming State Board of Equalization (Board) with acting illegally in declining to exercise jurisdiction to decide UPRC's petition for a declaration concerning the point of valuation to determine taxable value for oil and gas production. After this court's decision in Union Pacific Resources Co. v. State of Wyoming, 839 P.2d 356 (Wyo.1992), (UPRC I<...

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