Legal Opinion

Bender v. UNITA COUNTY ASSESSOR

Wyoming Supreme Court

Decided December 7, 2000No. 00-73PublishedCited by 5 opinions

1Opinion of the Court

KITE, Justice.

Appellant Donald E. Bender appealed to the State Board of Equalization (SBOE) from the Uinta County Board of Equalization's (CBOE) decision that Appellee Uinta County Assessor's refund calculations for the 1995 and 1996 residential property taxes were correct, The assessor's calculations were based on an earlier SBOE decision which affirmed the property's 1995 and 1996 construction classifications of 8.0 and fair market values of $128,000. The SBOE dismissed this second appeal concluding Mr. Bender was collaterally estopped from challenging the refund calculation because it…

2Cases cited8 opinions

  1. Slavens v. Board of County CommissionersWyoming Supreme Court · 1993
  2. Mead v. StateWyoming Supreme Court · 2000
  3. Wilkinson v. State ex rel. Wyoming Workers' Safety & Compensation DivisionWyoming Supreme Court · 1999
  4. Small v. Convenience Plus Partners, Ltd.Wyoming Supreme Court · 2000
  5. Stone v. StoneWyoming Supreme Court · 2000

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Wyodak Resources Development Corp. v. Wyoming Department of RevenueWyoming Supreme Court · 2002
  2. Sheaffer v. State Ex Rel. University of Wyoming Ex Rel. Board of TrusteesWyoming Supreme Court · 2009
  3. Randy W. Stevens, Individually and as Trustee of the Randy W. Stevens Living Trust and Quality Landscape & Nursery, Inc. v. The Governing Body of the Town of Saratoga, Wyoming, a Wyoming Municipal CorporationWyoming Supreme Court · 2025
  4. Wyoming Department of Revenue v. Pacificorp and Merit Energy Company, LlcWyoming Supreme Court · 2025
  5. Stoneking v. Wheatland Rural Elec. Ass'nWyoming Supreme Court · 2003

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