Amoco Production Co. v. Wyoming State Board of Equalization

HILL, Justice.

[¶ 1] Amoco Production Company (Amo-eo) challenges the assessment and taxation of underground oil flow lines as personal property. We find that the Carbon County Assessor properly categorized the flow lines as personal property and, therefore, we affirm the decision of the State Board of Equalization (State Board) confirming that decision.

ISSUES

[¶ 2] Amoco presents the following issues:

1. Was the Decision of the State Board of Equalization Supported by Substantial Evidence?

2. Was the decision of the State Board of Equalization contrary to the weight of the evidence in the record?