Thunder Basin Coal Co. v. Study

MACY, Chief Justice.

Petitioner Thunder Basin Coal Company petitioned the district court for review of the refusal of Respondent Shirley A. Study, Campbell County Treasurer, to accept a certified check for deposit into an escrow account in an amount equal to all the disputed ad valorem taxes. The district court certified the matter to this Court pursuant to W.R.A.P. 12.09(b).

We are asked to answer the following question:

Can the county treasurer require the deposit of disputed interest and penalty, plus taxes in order to establish an interest bearing escrow account pursuant to W.S. § 39 —…