Union Pacific Resources Co. v. State

URBIGKIT, Justice.

This mineral tax assessment challenge was filed by a very large Wyoming corporate taxpayer in a district court declaratory judgment action. Complex issues were presented by this major oil and gas producer. The complaint named both county and state officials as defendants. As the appellant’s brief states, this appeal “involves the proper method and manner in which the State, County and other named government officials * * * may value, audit, assess, collect and review taxes on Union Pacific Resources Company’s * * * oil and gas production.”

I. ISSUES

District court summary…