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ANTELOPE VALLEY IMP. v. BD. OF EQUAL.

No. 98-352.

992 P.2d 563 (1999)

ANTELOPE VALLEY IMPROVEMENT and Service District of Gillette, Appellant (Petitioner), v. STATE BOARD OF EQUALIZATION FOR THE STATE OF WYOMING; and The Wyoming Department of Revenue, Appellees (Respondents).

Supreme Court of Wyoming.

Petition Granted January 13, 2000.

Attorney(s) appearing for the Case

Representing Appellant: James L. Edwards of Stevens, Edwards & Hallock, P.C., Gillette, Wyoming.

Representing Appellee Wyoming Department of Revenue: Jay A. Jerde, Assistant Attorney General. Appearing for but not heard on behalf of the Wyoming State Board of Equalization (for the reasons set forth in the opinion): Michael L. Hubbard, Deputy Attorney General; Harry D. Ivey, Assistant Attorney General.

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

GOLDEN, Justice.

Antelope Valley Improvement and Service District of Gillette (Antelope Valley) applied to the Department of Revenue (Department) for a sales and use tax exemption in 1997. The Department denied the application by final decision letter dated October 15, 1997, and Antelope Valley filed its appeal November 17, 1997. The Board of Equalization (Board) dismissed the appeal as untimely filed, and Antelope Valley appealed to the district court, which affirmed...

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