Basin Electric Power Cooperative v. Bowen

TAYLOR, Justice, Retired.

At issue in this case is the construction of Wyo. Stat. Ann. § 39-4-101(d) (Michie 1997) (the Escrow Statute), 1 which directs the county treasurer to place taxes paid under protest in an interest-bearing escrow account. Specifically, the parties disagree as to who is to make the final determination of the amount placed in escrow when the county and the taxpayer dispute the amount that is “under appeal.” The district court concluded the duties of the county treasurer as set forth in Wyo. Stat. Ann. § 39-2-201(d) (Mi-chie Repl.1994) (the Estimate Statute) indicate the…