CRANFILL, District Judge.
[¶ 1] This case arrives before the Court once again from a decision rendered by the State Board of Equalization ("Board") concerning the valuation point for tax purposes of the natural gas production from the LaBarge Field in Sublette County. Previously, in Exxon Mobil Corp. v. State of Wyo., Dep't of Revenue, 2009 WY 139,
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