Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTY

THOMAS, Justice.

The issue in this case is whether a company that produces oil and gas is entitled to a refund of taxes when the assessed valuation has been reduced by the Wyoming State Board of Equalization (Board). The Board of County Commissioners, in both Carbon and Sweetwater Counties, denied any refund for taxes that had been overpaid in light of the reduced assessment even though the counties accepted the benefit of additional taxes determined to be due because of the increase in assessed valuations arising out of the same audit process. Review was pursued in the District Court of the…