Legal Opinion
Amax Coal Co. v. Wyoming State Board of Equalization
Wyoming Supreme Court
Decided October 16, 1991No. 90-101-90-102PublishedCited by 30 opinions
1Opinion of the Court
URBIGKIT, Chief Justice.
Invoking judicial review following administrative agency decisions, these cross appeals present mineral product (coal) valuation issues under the mandates of statute and Wyo. Const, art. 15 for computation of state ad valorem and severance taxes. These consolidated appeals arise from separate decisions of the Wyoming State Board of Equalization (Board). 1
In the first appeal, Case No. 90-101, Amax Coal Company (Amax) challenges the Board’s determination that all federal Black Lung Excise Tax (BLET) collected and administered by Amax be included in computing the 1987…
2Cases cited24 opinions
- Washakie County School District Number One v. HerschlerWyoming Supreme Court · 1980
- Employment Security Commission v. Western Gas Processors, Ltd.Wyoming Supreme Court · 1990
- Holding's Little America v. Board of County Commissioners of Laramie CountyWyoming Supreme Court · 1983
- Trout v. Wyoming Oil & Gas Conservation CommissionWyoming Supreme Court · 1986
- Mekss v. Wyoming Girls' SchoolWyoming Supreme Court · 1991
19 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Devous v. Wyoming State Board of Medical ExaminersWyoming Supreme Court · 1993
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
- Casper Iron & Metal, Inc. v. Unemployment Insurance Commission of the Department of EmploymentWyoming Supreme Court · 1993
25 more not listed; retrieve them via the Exa API.