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WILLIAMS PRODUCTION RMT CO. v. WYOMING DOR

No. S-08-0018.

197 P.3d 1258 (2008)

2008 WY 155

WILLIAMS PRODUCTION RMT COMPANY, Appellant (Petitioner), v. WYOMING DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

December 31, 2008.

Attorney(s) appearing for the Case

Representing Appellant: Patrick R. Day and Delissa L. Hayano of Holland & Hart LLP, Cheyenne, Wyoming. Argument by Mr. Day.

Representing Appellee: Bruce A. Salzburg, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; Karl D. Anderson, Senior Assistant Attorney General. Argument by Mr. Hardsocg.

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

KITE, Justice.

[¶ 1] After the Wyoming State Board of Equalization (Board) affirmed the Department of Revenue's (DOR) valuations of Williams Production RMT Company's (Williams) coal bed methane (CBM) production for production years 2000-2002, Williams sought review in district court. The DOR moved for, the district court ordered and this Court accepted certification pursuant to W.R.A.P. 12.09(b). The principal issue...

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