Pathfinder Mines Corp. v. State Board of Equalization

URBIGKIT, Justice.

This appeal involves a contest to an extra $712,329 assessed in 1986 as a severance tax on uranium and presents for inquiry a change in the system of valuation by the Wyoming Department of Revenue and Taxation as administratively approved in con tested hearing before the Wyoming State Board of Equalization. To be discussed are countervailing factors of a valuation system for prior years which understated taxable value in contravention of constitutional and statutory requirements as engaged against the present challenge of improper administrative processes used to make the…