PREFERRED ENERGY PROPERTIES v. W.S.B.O.E.

No. 94-42.

890 P.2d 1110 (1995)

PREFERRED ENERGY PROPERTIES, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

February 28, 1995.


Attorney(s) appearing for the Case

Neil J. Short, Casper, for appellant.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, and Clinton D. Beaver, Sr. Asst. Attys. Gen. Argument presented by Mr. Beaver, for appellee.

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


LEHMAN, Justice.

Preferred Energy Properties (Preferred), an owner of several oil and gas leases, appeals a determination of liability for unpaid severance and ad valorem taxes.

We affirm.

Preferred presents three issues:

1. Whether the State Board of Equalization erred by imposing severance and ad valorem taxes on Appellant even though Appellant was not the operator of the subject properties during the taxable periods in question. ...

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