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AMAX COAL v. STATE BD. OF EQUALIZATION

No. 94-126.

896 P.2d 1329 (1995)

AMAX COAL WEST, INC., Appellant (Petitioner), v. The WYOMING STATE BOARD OF EQUALIZATION; and Wyoming Department of Revenue, Appellees (Respondents).

Supreme Court of Wyoming.

June 8, 1995.

Attorney(s) appearing for the Case

Lawrence J. Wolfe and Susan E. Laser-Bair of Holland & Hart, Cheyenne, for appellant.

Joseph B. Meyer, Atty. Gen., and Michael D. Basom, Asst. Atty. Gen., for appellee Wyoming State Bd. of Equalization.

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

MACY, Justice.

Appellant Amax Coal West, Inc. appealed to the district court from the findings of fact, conclusions of law, and order which had been issued by Appellee Wyoming State Board of Equalization. The district court certified the case to the Wyoming Supreme Court pursuant to W.R.A.P. 12.09(b).

We affirm the State Board of Equalization's decision.

Issues

Amax presents several issues in its appeal:

A. Whether the Order...

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