SOLVAY CHEMICALS v. DEPARTMENT OF REVENUE

S-17-0324.

430 P.3d 295 (2018)

2018 WY 124

SOLVAY CHEMICALS, INC., Petitioner, v. DEPARTMENT OF REVENUE, State of Wyoming, Respondent.

Supreme Court of Wyoming.

November 21, 2018.


Attorney(s) appearing for the Case

Representing Petitioner: Walter F. Eggers, III and JoAnn S. DeWald , Holland & Hart LLP, Cheyenne, Wyoming. Argument by Mr. Eggers.

Representing Respondent: Peter K. Michael , Wyoming Attorney General; Ryan T. Schelhaas , Deputy Attorney General; Karl D. Anderson , Senior Assistant Attorney General; Daniel P. Solish , Senior Assistant Attorney General. Argument by Mr. Anderson.

Before DAVIS, C.J., and BURKE, FOX, KAUTZ, and BOOMGAARDEN, JJ.


[¶ 1] Solvay Chemicals, Inc. (Solvay) appealed the Department of Revenue's (DOR) assessment of the taxable value of soda ash produced at its Sweetwater County trona mine to the Wyoming Board of Equalization (Board). Solvay disputed the calculations the DOR used to determine the amount of the deduction for bagging some of the soda...

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