ANTELOPE VALLEY IMP. AND SERVICE DIST. OF GILLETTE v. STATE BD. OF EQUALIZATION FOR STATE OF WYO.

No. 98-352.

4 P.3d 876 (2000)

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.

April 10, 2000.


Attorney(s) appearing for the Case

Representing Appellant (no brief filed on petition): James L. Edwards of Stevens, Edwards & Hallock, P.C., Gillette, Wyoming.

Representing Appellee Wyoming Department of Revenue (no brief filed on petition): Jay A. Jerde, Assistant Attorney General.

Representing State Board of Equalization on petition: Michael L. Hubbard, Deputy 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 Wyoming Department of Revenue (Department) for a sales and use tax exemption in 1997. The Department denied the application, and Antelope Valley filed an appeal with the Wyoming Board of Equalization (Board). On its own motion, the Board dismissed Antelope Valley's appeal as untimely. Antelope Valley appealed from the Board's decision, first to the district...

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