Williams Production RMT Co. v. Wyoming Department of Revenue

KITE, Justice.

[11] After the Wyoming State Board of Equalization (Board) affirmed the Depart*1260ment of Revenue's (DOR) valuations of Williams Production RMT Company's (Williams) coal bed methane (CBM) production for production years 2000-2002, Williams sought review in district court. The DOR moved for, the district court ordered and this Court accepted certification pursuant to W.R.A.P. 12.09(b). The principal issue for our determination is whether, as the Board ruled, the point of valuation of Williams' 2000-2002 CBM production was at the outlet of the initial dehydrator pursuant to Wyo. Stat.…