Merit Energy Company v. Department of Revenue, State of Wyoming

HILL, Justice.

[T1] This appeal concerns the 2006 valuation of natural gas from numerous gas wells in Lincoln, Sweetwater, and Uinta counties for which Merit Energy was a take-in-kind owner. The State of Wyoming Board of Equalization (SBOE) determined that Merit Energy failed to timely appeal several final Wyoming Department of Revenue (DOR) decisions regarding the amount of taxable gas it had received, resulting in a lack of jurisdiction by the SBOE. The SBOE dismissed Merit's tax case with prejudice, and the district court affirmed the SBOE's dismissal. Merit appealed to this Court, and we…