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AIRTOUCH COMMUNICATIONS, INC. v. DOR

No. 02-129.

76 P.3d 342 (2003)

2003 WY 114

AIRTOUCH COMMUNICATIONS, INC.; Wyoming RSA #3 (Cellular Inc., Network Corp.) Wyoming RSA #2 (Sheridan Limited Partnership); and Wyoming RSA #1 (Park Limited Partnership), Appellants (Petitioners), v. DEPARTMENT OF REVENUE, STATE OF WYOMING, Appellee (Respondent).

Supreme Court of Wyoming.

September 12, 2003.

Attorney(s) appearing for the Case

Representing Appellants: Richard G. Smith of Hawley Troxell Ennis & Hawley LLP, Boise, Idaho; and W. Perry Dray and Gregory C. Dyekman of Dray, Thomson & Dyekman, P.C., Cheyenne, Wyoming.

Representing Appellee: Hoke MacMillan, Attorney General; John W. Renneisen, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; and Cathleen D. Parker, Assistant Attorney General.

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

KITE, Justice.

[¶ 1] Four cellular companies appealed from the Department of Revenue's (DOR) 1999 and 2000 valuations of their property contending they were not subject to state assessment as "telephone companies" and, in the alternative, the valuations were improper because the value of intangible property, exempt from taxation by statute, was not deducted. The State Board of Equalization (SBOE) affirmed the valuations finding cellular companies are "telephone...

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