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AMOCO PRODUCTION COMPANY v. BD. OF EQUALIZATION

Nos. 94-171, 94-172.

899 P.2d 855 (1995)

AMOCO PRODUCTION COMPANY, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent). (Two Cases)

Supreme Court of Wyoming.

Rehearing Denied August 16, 1995.

Attorney(s) appearing for the Case

John L. Bordes, Jr., Amoco Corp., Chicago, IL, for appellant.

Joseph B. Meyer, Atty. Gen.; Michael L. Hubbard and Clinton D. Beaver, Sr. Asst. Attys. Gen., for appellee.

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

MACY, Justice.

In Case No. 94-171, Appellant Amoco Production Company appealed to the district court from the decision in which Appellee Wyoming State Board of Equalization affirmed the Carbon County Assessor's valuation determination for Amoco's used oil and gas field equipment. In Case No. 94-172, Amoco appealed to the district court from the order in which the State Board of Equalization upheld the Park County Board of

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