Legal Opinion
Laramie County Board of Equalization v. Wyoming State Board of Equalization
Wyoming Supreme Court
Decided April 30, 1996No. Nos. 95-96, 95-134PublishedCited by 26 opinions
1Opinion of the Court
GOLDEN, Chief Justice.
The Laramie County Board of Equalization appeals two Wyoming State Board of Equalization decisions concerning the desul-furization equipment recently added to Frontier Refining, Inc.’s refinery. Reversing the Laramie County Board of Equalization, the Wyoming State Board of Equalization determined the equipment was primarily installed for pollution control purposes and is exempt from ad valorem taxes pursuant to Wyo.Stat. § 35-11-1103.
We reverse.
ISSUES ■
Appellant Laramie County Board of Equalization (County Board) presents the following issues:
I. Whether this Court should…
2Cases cited11 opinions
- Allied-Signal, Inc. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1991
- Devous v. Wyoming State Board of Medical ExaminersWyoming Supreme Court · 1993
- Trout v. Wyoming Oil & Gas Conservation CommissionWyoming Supreme Court · 1986
- Union Pacific Railroad v. Wyoming State Board of EqualizationWyoming Supreme Court · 1990
- State Board of Equalization v. Tenneco Oil Co.Wyoming Supreme Court · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Chevron U.S.A., Inc. v. StateWyoming Supreme Court · 1996
- Seherr-thoss v. Teton County Board of County CommissionersWyoming Supreme Court · 2014
- Management Council of the Wyoming Legislature v. GeringerWyoming Supreme Court · 1998
- Petroleum Inc. v. State Ex Rel. State Board of EqualizationWyoming Supreme Court · 1999
- RT Communications, Inc. v. State Board of EqualizationWyoming Supreme Court · 2000
21 more not listed; retrieve them via the Exa API.