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eBook details

• Title: Antelope Valley Improvement and Service District of Gillette
• Author : Wyoming Supreme Court
• Release Date : January 10, 2000
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

Antelope Valley Improvement and Service District of Gillette (Antelope Valley) applied to the Wyoming Department of Revenue (Department) for a sales and use tax exemption in 1997. The Department denied the application, and Antelope Valley filed an appeal with the Wyoming Board of Equalization (Board). On its own motion, the Board dismissed Antelope Valles appeal as untimely. Antelope Valley appealed from the Boars decision, first to the district court, and then to this Court. Both the Board and the Department filed briefs as appellees. In Antelope Valley Improvement and Service Dist. of Gillette v. State Bd. of Equalization, 992 P.2d 563 (Wyo. 1999), we held, among other things, that the Wyoming Board of Equalization (Board) was not a proper party to Antelope Valles appeal from the Boars decision. The Board petitioned for rehearing, or in the alternative, for clarification of our ruling. We agreed to clarify our decision by order dated January 13, 2000.

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