Amax Coal West, Inc. v. Wyoming State Board of Equalization

MACY, Justice.

Appellant Amax Coal West, Inc. appealed to the district court from the findings of fact, conclusions of law, and order which had been issued by Appellee Wyoming State Board of Equalization. The district court certified the case to the Wyoming Supreme Court pursuant to W.R.A.P. 12.09(b).

We affirm the State Board of Equalization’s decision.

Issues

Amax presents several issues in its appeal:

A. Whether the Order of the Board must be set aside because it is contrary to the standards in the Wyoming Administrative Procedure Act, Wyo.Stat[.] § 16-3-114(c) and otherwise not in accordance…