Legal Opinion

At & T Communications of Mountain States, Inc. v. State Board of Equalization

Wyoming Supreme Court

Decided February 1, 1989No. 88-187PublishedCited by 6 opinions

1Opinion of the Court

ROONEY, Retired Justice.

This appeal is from an order of the district court dismissing appellants’ petition for review of a decision of appellee, State Board of Equalization. Such decision denied appellants’ challenge to the ad valo-rem property tax assessment of its property for the year 1985 at a percentage of 16.5, a percentage substantially higher than that applied to the property of other taxpayers. The challenge was made on the basis of a violation of the uniformity requirement of the Wyoming Constitution.

We reverse and remand to the agency.

Appellants state the issues on appeal as:

“1.…

2Cases cited11 opinions

  1. Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
  2. McClellan v. TottenhoffWyoming Supreme Court · 1983
  3. Nehring v. RussellWyoming Supreme Court · 1978
  4. Oroz v. Board of County Com'rs of Carbon CountyWyoming Supreme Court · 1978
  5. Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923

6 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
  2. Amoco Production Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1995
  3. Nodine v. Jackson Hole Mountain Resort Corp.Wyoming Supreme Court · 2012
  4. Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTYWyoming Supreme Court · 1994
  5. Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTYWyoming Supreme Court · 1994

1 more not listed; retrieve them via the Exa API.

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