Legal Opinion
Amoco Production Co. v. Wyoming State Board of Equalization
Wyoming Supreme Court
Decided April 10, 2000No. 98-66, 98-67PublishedCited by 24 opinions
1Opinion of the Court
THOMAS, Justice.
The question before this Court involves the tension between the statutory functions assigned to the Department of Revenue (the Department) and those assigned to the Board of Equalization (the Board) in the context of an appeal to the Board from a final decision of the Department pursuant to Wyo. Stat. Ann. § 39-1-304 (Michie 1997). 1 The primary problem is presented by the departure of the Board from its role of reviewing a final decision of the Department and instead proceeding to "prescribe the system of establishing the fair market value of [the] property" of Amoco…
2Cases cited14 opinions
- Corman v. State Ex Rel. Wyoming Workers' Compensation DivisionWyoming Supreme Court · 1996
- Wyoming Steel & Fab, Inc. v. RoblesWyoming Supreme Court · 1994
- Chevron U.S.A., Inc. v. StateWyoming Supreme Court · 1996
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
- Hupp v. Employment Security Commission of WyomingWyoming Supreme Court · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
- RME Petroleum Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2007
- Amoco Production Co. v. Department of RevenueWyoming Supreme Court · 2004
- Billings v. Wyoming Board of Outfitters & GuidesWyoming Supreme Court · 2001
- Board of County Commissioners for Sublette County v. Exxon Mobil Corp.Wyoming Supreme Court · 2002
19 more not listed; retrieve them via the Exa API.