Amoco Production Co. v. Wyoming State Board of Equalization

THOMAS, Justice.

The dispositive issue in this case is whether Amoco Production Company and Amoco Rocmount Company (Amoco) were afforded procedural due process in an administrative proceeding. Amoco sought review by the State Board of Equalization (Board) of the selection by the Department of Revenue (Department) of the comparable value method for gas treated in its processing plants prior to marketing. After a hearing, the Board remanded the proceeding to Department “for adoption of a more determinative formula for computation of comparable value based upon reasonable inferences from…