General Chemical Corp. v. Wyoming State Board of Equalization

CARDINE, Justice.

Appellant General Chemical Corporation challenges an order of the State Board of Equalization setting the amount of exemption from 1989 ad valorem tax attributable to pollution control equipment at appellant’s facility. Appellant filed a petition for review of the Board’s order in the district court. The district court certified the case to this court for determination pursuant to W.R.A.P. 12.09.

We affirm the order of the State Board of Equalization.

Appellant mounts several procedural and substantive challenges to the State Board’s determination. We believe the substantive…