Amoco Production Co. v. Wyoming State Board of Equalization

MACY, Justice.

Appellant Amoco Production Company petitioned the district court for a review of the decision issued by the State Board of Equalization 1 with regard to Amoco's liability for ad valorem taxes. The district court certified the case to the Wyoming Supreme Court pursuant to W.R.A.P. 12.09(b).

We reverse and remand.

ISSUES

Amoco presents several issues for our review on appeal:

JURISDICTION

1. Did the Board of Equalization Improperly Invoke Subject Matter Jurisdiction?

2. Does The Board of Equalization Possess Mandamus Powers Against A Taxpayer?

3. Does The Decision of The State Board of…