Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & Taxation

URBIGKIT, Justice.

A Wyoming ad valorem taxation rule adopted by the State Board of Equalization establishing differing amounts for assessment ratios comes to this court for a constitutional inquiry of fair-equal-and-uniform requirements, and separation-of-power limitations by district court certification of the challenge to the validity of the administrative agency rule: Can the State Board of Equalization establish a de facto tier 'property taxation (assessment) system by administrative rule ?

I. STATUS OF THE PROCEEDINGS

In December 1986, the State Board of Equalization (state board), as a…