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WYODAK RESOURCES DEV. v. BD. OF EQUAL.

No. 99-251.

9 P.3d 987 (2000)

WYODAK RESOURCES DEVELOPMENT CORP., Appellant (Petitioner), v. The STATE BOARD OF EQUALIZATION, for the State of Wyoming, and the Wyoming Department of Revenue, Appellees (Respondents).

Supreme Court of Wyoming.

August 14, 2000.

Attorney(s) appearing for the Case

Representing Appellant: Timothy L. Thomas of Morrill Thomas Nooney & Braun, LLP, Rapid City, South Dakota.

Representing Appellee: Vicci Colgan, Chief Deputy Attorney General; Rowena L. Heckert, Deputy Attorney General; and Karl D. Anderson, Assistant Attorney General.

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

MACY, Justice.

Appellant Wyodak Resources Development Corp. (Wyodak) appealed to the State Board of Equalization1 from the Department of Audit's findings that were adopted by Appellee Wyoming Department of Revenue. The audit involved Wyodak's coal mining operations at its Campbell County mine from 1990 through 1992 and resulted in an increased taxable value of coal production for ad valorem tax purposes for the period. The State Board...

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