State Department of Revenue & Taxation v. Pacificorp

MACY, Chief Justice.

Appellants State of Wyoming, Department of Revenue and Taxation, and State Board of Equalization (the State) appeal from the order granting a summary judgment in favor of Appellees Pacificorp, Idaho Power Company, and Basin Electric Power Cooperative (the taxpayers).

We affirm in part and reverse in part.

The State raises the following issues on appeal:

Are the rules and regulations concerning ad valorem tax exemption for pollution control equipment beyond the board’s statutory authority:(1) Because they incorporate the requirement that the property be required by state or…