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CIG v. WYOMING DEPT. OF REVENUE

No. 99-284.

20 P.3d 528 (2001)

2001 WY 34

COLORADO INTERSTATE GAS COMPANY, Appellant (Petitioner), v. WYOMING DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

April 4, 2001.

Attorney(s) appearing for the Case

Representing Appellant: Lawrence J. Wolfe of Holland & Hart, Cheyenne, WY; and Karen L. Pauley and Elizabeth B. Herdes, Colorado Springs, CO.

Representing Appellee: Gay Woodhouse, Wyoming Attorney General; and Michael Dinnerstein, Assistant Attorney General.

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

HILL, Justice.

[¶ 1] Appellant, Colorado Interstate Gas Company (CIG), seeks review of the State Board of Equalization's (Board) tax valuation for 1996. CIG asserts that the Department of Revenue (DOR) refused to predict the future and declined to accept CIG's evidence as the only correct view of how its tax valuation should be calculated. A petition for review was filed in the district court and the matter was certified here in accordance with W.R.A.P. 12.09...

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