BELCO PETROLEUM CORP. v. STATE BD. OF EQUAL.

No. 4917.

587 P.2d 204 (1978)

BELCO PETROLEUM CORPORATION, Appellant (Petitioner below), v. The STATE BOARD OF EQUALIZATION for the State of Wyoming, Appellee (Respondent below).

Supreme Court of Wyoming.

November 24, 1978.


Attorney(s) appearing for the Case

Edwin H. Whitehead of Urbigkit, Mackey & Whitehead, P.C., Cheyenne, on brief and Walter C. Urbigkit, Jr. and Edwin H. Whitehead, Cheyenne, argued for appellant.

V. Frank Mendicino, Atty. Gen., and James D. Douglass, Senior Asst. Atty. Gen., on brief. James D. Douglass, Senior Asst. Atty. Gen., argued for appellee.

Before GUTHRIE, C.J., RAPER, THOMAS and ROSE, JJ., and ARMSTRONG, District Judge, Retired.


RAPER, Justice.

This appeal arises from a review by the district court of an administrative hearing conducted by the State Board of Equalization (hereinafter Board), wherein the Board denied any relief to the appellant, Belco Petroleum Company (hereinafter Belco), which company claimed that an increase in the severance tax enacted by the Wyoming Legislature in 1975 could not be applied to Belco's tax liability for the year 1975 because to so apply the increase would...

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