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  5. 915 P.2d 1184 (1996)
 

LARAMIE CTY. BD. OF EQUAL. v. STATE BD.

Nos. 95-96, 95-134.

915 P.2d 1184 (1996)

LARAMIE COUNTY BOARD OF EQUALIZATION, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION; and Frontier Refining, Inc., Appellees (Respondents). (Two Cases.)

Supreme Court of Wyoming.

April 30, 1996.

Attorney(s) appearing for the Case

Kathy Karpan, Acting Laramie County Attorney; Margy White, Acting Laramie County Attorney, Cheyenne; Theodore E. Lauer, Director, and David C. Holtz, Student Intern, Prosecution Assistance Program, Laramie, for appellant.

Lawrence J. Wolfe, P.C., and Susan E. Laser-Bair of Holland & Hart, Cheyenne, for appellee Frontier Refining Inc.

William U. Hill, Attorney General; Michael L. Hubbard, Deputy Attorney General; Cheyenne, for appellee Wyoming State Board of Equalization.

Wade E. Waldrip and Thomas A. Thompson of Williams, Kelly & Waldrip, Rawlins, for Wyoming County Commissioners Association as Amicus Curiae.

Mark R. Stewart of Hickey, Mackey, Evans, Walker & Stewart, Cheyenne, for Laramie County School District No. One as Amicus Curiae.

Before GOLDEN, C.J., THOMAS, MACY and TAYLOR, JJ., and VOIGT, District Judge.

GOLDEN, Chief Justice.

The Laramie County Board of Equalization appeals two Wyoming State Board of Equalization decisions concerning the desulfurization 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...

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