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PETRA ENERGY v. DEPARTMENT OF REVENUE

No. 99-246.

6 P.3d 1267 (2000)

PETRA ENERGY, INC., and Asher Associates, Inc., Appellants (Petitioners), v. DEPARTMENT OF REVENUE, STATE OF WYOMING, Appellee (Respondent).

Supreme Court of Wyoming.

June 12, 2000.

Attorney(s) appearing for the Case

Representing Appellants: Nancy D. Freudenthal of Davis & Cannon, Cheyenne, Wyoming.

Representing Appellee: Rowena L. Heckert, Deputy Attorney General; Drake D. Hill*, Senior Assistant Attorney General; and Jay Jerde, Assistant Attorney General.

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

MACY, Justice.

Appellants Petra Energy, Inc. and Asher Associates, Inc. petitioned the district court for a review of the State Board of Equalization's decision concluding that Appellee Department of Revenue had a valid lien against the appellants' oil and gas interests in Niobrara County. The district court certified the case to this Court pursuant to W.R.A.P. 12.09(b).

We reverse.

ISSUE

The appellants present a single issue for our review...

Let's get started

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