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AMOCO PRODUCTION CO. v. BD. OF EQUALIZATION

No. 00-17.

15 P.3d 728 (2001)

2001 WY 1

AMOCO PRODUCTION COMPANY, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION; Edmund Schmidt, in his official capacity as Chairman, Board of Equalization; Roberta A. Coates, in her official capacity as Vice Chairman, Board of Equalization; Ronald Arnold, in his official capacity as a member of the Board of Equalization; and Darrell Stubbs, in his official capacity as Carbon County Assessor, Appellees, (Respondents).

Supreme Court of Wyoming.

Rehearing Denied January 31, 2001.

Attorney(s) appearing for the Case

Representing Appellant: John L. Bordes Jr. of Oreck, Bradley, Crighton, Adams & Chase, LLC, Boulder, Co. Argument by Mr. Bordes.

Representing Appellee: Thomas A. Thompson, Carbon County Deputy Civil Attorney, Rawlins, WY. Argument by Mr. Thompson.

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

HILL, Justice.

[¶ 1] Amoco Production Company (Amoco) challenges the assessment and taxation of underground oil flow lines as personal property. We find that the Carbon County Assessor properly categorized the flow lines as personal property and, therefore, we affirm the decision of the State Board of Equalization (State Board) confirming that decision.

ISSUES

[¶ 2] Amoco presents the following issues:

1. Was the Decision of the...

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