Holly Sugar Corp. v. State Board of Equalization

GOLDEN, Justice.

Holly Sugar Corporation petitioned the Goshen County District Court to review an order of the State Board of Equalization which for 1990 tax purposes set the fair market value (FMV) of its Torrington, Wyoming sugar factory at $18,886,898. The State Board’s order affirmed and modified in part an order of the Goshen County Board of Equalization which had set the FMV of the Torrington factory at $21,401,-812. Upon stipulation of the parties, the district court certified the case to this court for review pursuant to Wyo.R.App.P. 12.-09. We will reverse and remand.

ISSUES

Holly…