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PACIFICORP, INC. v. DEPARTMENT OF REVENUE

No. 00-155.

31 P.3d 64 (2001)

2001 WY 84

PACIFICORP, INC., Appellant (Petitioner), v. DEPARTMENT OF REVENUE, State of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

September 7, 2001.

Attorney(s) appearing for the Case

Representing Appellant: Richard G. Smith of Hawley Troxell Ennis & Hawley LLP, Boise, ID; and W. Perry Dray of Dray, Thomson & Dyekman, P.C., Cheyenne, WY.

Representing Appellee: Gay Woodhouse, Attorney General; Rowena L. Heckert, Deputy Attorney General; Harold E. Meier, Senior Assistant Attorney General; and Jay Jerde, Senior Assistant Attorney General.

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

KITE, Justice.

[¶ 1] PacifiCorp, Inc. (PacifiCorp) appealed its ad valorem valuations for tax years 1997, 1998, and 1999 claiming the Department of Revenue (the Department) undervalued its tax exempt pollution control equipment resulting in an overpayment of tax. The State Board of Equalization (the Board) affirmed the Department's action. PacifiCorp filed a petition for review in the district court, and the district court certified the case to this court pursuant...

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