Hillard v. Big Horn Coal Company

THOMAS, Justice.

These cases are here pursuant to the provisions of the Wyoming Administrative Procedure Act and the Wyoming Rules of Civil Procedure relating to appeals from administrative decisions. 1 The substantive setting is familiar to this Court. C F & I Steel Corp. v. State Board of Equalization, Wyo., 492 P.2d 529 (1972), and J. Ray McDermott & Co. v. Hudson, Wyo., 370 P.2d 364 (1962). It encompasses the constitutional and statutory provisions relating to the State Board of Equalization (hereafter referred to as the Board) and its prescribed role in the tax structure of the State of…