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RT COMMUNICATIONS v. STATE BD. OF EQUAL.

No. 99-319.

11 P.3d 915 (2000)

RT COMMUNICATIONS, INC.; TCT West, Inc.; and Union Telephone Company, Appellants (Petitioners), v. The STATE BOARD OF EQUALIZATION FOR the STATE OF WYOMING, and The Department of Revenue for the State of Wyoming,

Supreme Court of Wyoming.

Rehearing Denied October 26, 2000.

Attorney(s) appearing for the Case

Representing Appellant: Bruce S. Asay of Associated Legal Group, LLC, Cheyenne.

Representing Appellee Department of Revenue: Gay Woodhouse, Attorney General; Rowena L. Heckert, Deputy Attorney General; and P. Olen Snider, Jr., Assistant Attorney General.

Before LEHMAN, C.J., and THOMAS, GOLDEN, HILL & KITE, JJ.

KITE, Justice.

Appellants RT Communications, Inc., TCT WEST, Inc.,1 and Union Telephone Company (the Telephone Companies) filed a consolidated Petition for Review of a decision of the State Board of Equalization,2 which affirmed the 1995 final determinations by Appellee Department of Revenue of the fair market value of the state-assessed industrial property of the three companies. The Telephone Companies argued...

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