Board of County Commissioners of County of Campbell v. Rio Tinto Energy America, Inc.

VOIGT, Chief Justice.

[¶ 1] This is an appeal from a district court's reversal of a county's calculation of statutory interest owed upon underpaid taxes. We agree with the district court's reading of the applicable statute and, therefore, affirm.

ISSUE

[¶ 2] Does Wyo. Stat. Ann. § 39-14-108(c)(i) (LexisNexis 2007) require counties to offset overpaid taxes against underpaid taxes across tax years in an audit when calculating interest on underpaid taxes?

STATUTE

[T8] Wyo. Stat. Ann. § 39-14-108(c)0) provides as follows:(c) Interest. The following shall apply:(i) The taxpayer is entitled to receive…