1. Home
  2. Browse Decisions
  3. P.3d
  4. 196 P.3d
  5. 196 P.3d 791 (2008)
 

BOARD OF COUNTY COM'RS v. RIO TINTO ENERGY AMERICA, INC.

No. S-08-0052

196 P.3d 791 (2008)

2008 WY 139

The BOARD OF COUNTY COMMISSIONERS OF the County OF CAMPBELL, Wyoming, Appellant (Respondent), v. RIO TINTO ENERGY AMERICA, INC., Appellee (Petitioner).

Supreme Court of Wyoming.

November 25, 2008.

Attorney(s) appearing for the Case

Representing Appellant: Carol Seeger, Deputy Campbell County Attorney, Gillette, Wyoming.

Representing Appellee: Hadassah M. Reimer of Holland & Hart LLP, Jackson, Wyoming, and Patrick R. Day of Holland & Hart LLP, Cheyenne, Wyoming. Argument by Ms. Reimer.

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

VOIGT, Chief Justice.

[¶ 1] This is an appeal from a district court's reversal of a county's calculation of statutory interest owed upon underpaid taxes. We agree with the district court's reading of the applicable statute and, therefore, affirm.

ISSUE

[¶ 2] Does Wyo. Stat. Ann. § 39-14-108(c)(i) (LexisNexis 2007) require counties to offset overpaid taxes against underpaid taxes across tax years in an audit when calculating interest...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases