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BASIN ELEC. POWER v. DEPARTMENT OF REVENUE

Nos. 97-3, 97-4.

970 P.2d 841 (1998)

BASIN ELECTRIC POWER COOPERATIVE, INC., as operating agent for the Participant-Owners of the Missouri Basin Power Project, Petitioner (Plaintiff), v. DEPARTMENT OF REVENUE, STATE OF WYOMING; Board of County Commissioners for Platte County; Platte County Clerk, Respondents (Defendants). The Board of County Commissioners for Platte County, Wyoming, Cross-Petitioner (Defendant), v. Basin Electric Power Cooperative, Inc., as operating agent for the Participant-Owners of the Missouri Basin Power Project; and the Wyoming Board of Equalization, Cross-Respondents (Plaintiffs).

Supreme Court of Wyoming.

Rehearing Denied January 12, 1999.

Attorney(s) appearing for the Case

Richard G. Smith and Eugene A. Ritti of Hawley Troxell Ennis & Hawley LLP, Boise, Idaho; W. Perry Dray and Brandin Hay of Dray, Thomson & Dyekman, P.C., Cheyenne, Wyoming; and James W. Gusea of Gusea, Pattno and White, Cheyenne, Wyoming, Representing Basin Electric Power Cooperative. Argument by Mr. Smith.

William U. Hill, Attorney General; Michael D. Basom, Assistant Attorney General, Representing State of Wyoming Department of Revenue. Argument by Mr. Basom.

David F. Palmerlee of Omohundro, Palmerlee and Durrant, Buffalo, Wyoming; and Bruce A. Hellbaum of Jones, Jones, Vines & Hunkins, Wheatland, Wyoming, Representing Board of County Commissioners of Platte County, Wyoming. Argument by Mr. Palmerlee.

No brief was filed, Representing Wyoming Board of Equalization.

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

GOLDEN, Justice.

This case involves a petition and a cross-petition for review filed with the district court and subsequently certified to this Court pursuant to Rule 12.09 of the Wyoming Rules of Appellate Procedure. In Case No. 97-3 Basin Electric Power Cooperative (Basin) seeks review of that portion of the Wyoming State Board of Equalization's (Board) Findings of Fact, Conclusions of Law and Order (Decision), which affirmed the Department of Revenue's (Department...

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