Amoco Production Co. v. Wyoming State Board of Equalization

MACY, Justice.

In Case No. 94-171, Appellant Amoco Production Company appealed to the district court from the decision in which Appellee Wyoming State Board of Equalization affirmed the Carbon County Assessor’s valuation determination for Amoco’s used oil and gas field equipment. In Case No. 94-172, Amoco appealed to the district court from the order in which the State Board of Equalization upheld the Park County Board of Equalization’s affirmance of the Park County Assessor’s similar valuation determination. The district court certified the cases to this Court pursuant to W.R.A.P. 12.09(b).

We…