STATE BOARD OF EQUALIZATION




Recent Board Decisions

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Petitioner

Date

Docket No.

PacifiCorp October 3, 2024 2023-23
H. Kenneth Johnston II August 23, 2024 2024-14
Mike Kalkman August 15, 2024 2024-19
Jacob Stetler August 1, 2024 2024-16
Cilensek Construction, Inc. August 1, 2024 2024-03
Gregory & Suzanne Herrick (Teton County) May 10, 2024 2023-39
H. Kenneth Johnston April 23, 2024 2023-40
S&B Irrevocable Trust April 16, 2024 2023-41
Crook County Assessor April 11, 2024 2023-46
Crook County Assessor March 18, 2024 2023-47
Crook County Assessor March 18, 2024 2023-45
Crook County Assessor February 16, 2024 2023-44
Crook County Assessor February 16, 2024 2023-43
Shannon & Traer Caywood February 16, 2024 2023-30
Ludwig Photography January 3, 2024 2023-27
WPX Energy Rocky Mt., LLC December 14, 2023 2022-36
Uinta County Assessor September 27, 2023 2022-35
Lawrence R. Greene September 13, 2023 2023-07
Contango Resources, LLC June 20, 2023 2022-31
Uinta County Assessor May 10, 2023 2022-23
Merit Energy Company, LLC March 16, 2023 2021-109
Town of Shoshoni March 7, 2023 2022-28
Devon Energy Production Co. LP December 1, 2022 2020-34
Chesapeake Operating, Inc. November 22, 2022 2020-25,2021-38
Jonah Energy, LLC September 14, 2022 2020-36,43
Teton County Assessor September 1, 2022 2021-95
Dye Living Trust August 10, 2022 2022-04
Teton County Assessor August 9, 2022 2021-92,93
RS Apartments July 7, 2022 2021-94
Natrona County Assessor June 10, 2022 2021-115
Greenbird & Associates, LLC June 1, 2022 2021-102
Austin Schaff May 20, 2022 2022-03
Greenbird & Associates, LLC May 18, 2022 2021-101
Greenbird & Associates, LLC May 3, 2022 2021-105
Paul Franklin, LLC May 3, 2022 2021-104
Christensen Barnhart, LLC May 3, 2022 2021-103
John N.DiIorio April 26, 2022 2021-113
ConocoPhillips/Burlington Resources Oil & Gas Co. April 19, 2022 2018-62
Natrona County Assessor April 13, 2022 2021-116
Marcia Elaine Walker (Natrona County) April 5, 2022 2021-111
Anita Raye Kleiner (Natrona County) March 28, 2022 2021-97
Watkins (Fremont County) March 4, 2022 2021-96
Greenbird and Assoc., LLC February 1, 2022 2021-65
Paul Franklin, LLC February 1, 2022 2021-73
Greenbird and Assoc., LLC February 1, 2022 2021-62,63,64,66
Carpenter CO., LLC et al. February 1, 2022 2021-69,70,71,74
Natrona County Assessor February 1, 2022 2021-81,82,83,84
Carpenter CO., LLC et al. February 1, 2022 2021-67,68,72,75,76
Austin Schaff January 10, 2022 2021-112
Terence A. Dye Living Trust January 7, 2022 2021-89
Deena Marshall Lopez January 4, 2022 2021-89
Natrona County Assessor (Kleiner) December 13, 2021 2021-79
Jarel Cellmer November 30, 2021 2021-57
Anita Raye Kleiner November 22, 2021 2021-77
Natrona County Assessor October 27, 2021 2021-59
Harmon, Dinkel, & Schroeder October 19, 2021 2021-56,58,86
Haynes Living Trust September 14, 2021 2021-53
Natrona County Assessor (Buchholtz Property) September 14, 2021 2021-54
Natrona County Assessor (Wegner Property) September 13, 2021 2021-60
WPX Energy Rocky Mountain, LLC September 13, 2021 2020-08
Gunars Hvastkovs August 6, 2021 2021-46,47,48,49,50,51
Jan Charles Gray July 29, 2021 2020-47
Evanston Child Development Center June 9, 2021 2020-39
WalMart Stores East LP June 8, 2021 2020-42
Alpenhof Lodge Associates May 4, 2021 2020-40
BP America Production Company May 3, 2021 2020-41
Big Al's Towing and Recovery March 22, 2021 2020-33
Taqueria Mexicana Mi Tierra LLC February 16, 2021 2020-35
Carbon Creek & Powder River Midstream February 9, 2021 2020-01
Albany County Assessor August 20, 2020 2019-35
Duane Wall June 30, 2020 2019-32
Shawn L. Wagner June 10, 2020 2020-07
Albany County Assessor June 4, 2020 2019-34
Anita Raye Kleiner June 2, 2020 2020-06
Tri Max Builders May 27, 2020 2019-45
Becker Development May 27, 2020 2019-46
Heidi Bell April 21, 2020 2019-31
Al Willis April 16, 2020 2019-33
Solvay Chemicals April 9, 2020 2019-20
Airgas USA, LLC March 19, 2020 2019-23
Gammon Enterprises, Inc. January 28, 2020 2019-41
Reese Real Estate & Investment December 20, 2019 2019-30
Solvay Chemicals December 19, 2019 2018-42
L&L Enterprises December 3, 2019 2018-41
HollyFrontier Refining November 21, 2019 2018-60
Jason Patterson October 28, 2019 2018-28
QEP Energy Resources September 17, 2019 2018-47
Jan Charles Gray August 28, 2019 2018-61
Spire Storage West August 6, 2019 2018-51
Crook County Assessor (Bell) July 11, 2019 2018-50
Teton County Assessor (SSDA) May 6, 2019 2018-59
Teton County Assessor (Gabelli & DeVivo) May 6, 2019 2018-52
Laramie County Assessor (Frelinger) April 15, 2019 2018-43
Cedar Canyons, Inc. April 9, 2019 2018-48
Teton County Assessor (Lockhart Cattle Co.) March 29, 2019 2018-29
Delcon Partners January 18, 2019 2018-30
Teton County Assessor (Hereford Ranch) January 8, 2019 2018-35
R. Duane Wall December 31, 2018 2017-60
Richard Wilkins December 3, 2018 2018-37
Merit Energy September 26, 2018 2017-62
RR Enterprises August 22, 2018 2017-64
Westmoreland Kemmerer, LLC August 23, 2018 2017-35
John Gorski August 22, 2018 2016-52
Mastio Family 2004 Trust August 22, 2018 2016-53
Go Blue, LLC August 10, 2018 2017-67
Edward and Carolyn Mosher August 9, 2018 2017-65
Carbon Creek Energy/Powder River Midstream August 8, 2018 2017-50
Campbell County Assessor August 8, 2018 2017-48,49
West Plains, LLC August 7, 2018 2017-57
Jan Charles Gray June 27, 2018 2017-63
Robert W. Rebbe, Jr. June 8, 2018 2016-42
Montana Butterfly June 5, 2018 2017-70
Marylee Bell May 22, 2018 2017-69
R. Duane Wall April 18, 2018 2016-49
Rodney Freier, Jr. April 17, 2018 2017-59
Dan Walter Enterprises April 9, 2018 2018-02
Teton County Assessor March 22, 2018 2018-03
Teton County Assessor March 22, 2018 2018-06
Alexandre & Sybilla Balkanski March 22, 2018 2017-61
Steven & Patricia Esponda March 6, 2018 2016-48
Crook County Assessor/Dale and Marylee Bell February 6, 2018 2016-45,50
Johnson County Board of Commissioners January 31, 2018 2017-42
Jedediah Corporation January 11, 2018 2016-22
FT Investments December 22, 2017 2016-57
WPX Energy December 1, 2017 2016-31
Anchor Sign November 29, 2017 2016-51
Jan Charles Gray November 9, 2017 2016-44
Teton County Assessor October 26, 2017 2016-41
Teton County Assessor October 26, 2017 2016-40
Solvay Chemicals October 10, 2017 2016-28
City of Pine Bluffs September 1, 2017 2016-46
Jedediah Corporation August 28, 2017 2016-32
Frontier Refining July 5, 2017 2015-42
Mastio Family 2004 Trust May 1, 2017 2015-51
John Gorski March 10, 2017 2015-52
Crook County Assessor (Bell) February 15, 2017 2015-57
Wyoming Sugar Company December 14, 2016 2015-49
ConocoPhillips December 13, 2016 2015-30
Admiral Beverage Corp. October 19, 2016 2014-107
Clyde A. Snell & Judith L. Revocable Trusts October 13, 2016 2015-50
B&G Industries July 21, 2016 2015-43
Laramie County Assessor May 11, 2016 2014-78
Gray Oil Company April 8, 2016 2014-05
Powder River Coal March 7, 2016 2014-08
Pacificorp January 8, 2016 2012-51 et al.
WyoDak Resources December 18, 2015 2013-12
Jedediah Corporation October 9, 2015 2013-08 et al.
Range Telephone September 23, 2015 2014-14
Patriot Energy Resources August 28, 2015 2012-24
Albany County Assessor (Bison Run Villiage) July 13, 2015 2013-56
Washakie County Assessor (Matuschka Property) June 19, 2015 2014-74
Laramie County Assessor (Riedel Property) May 13, 2015 2014-77
Laramie County Assessor (Kostelac Property) May 1, 2015 2014-76
Bar S Services, Inc. (Sales Tax Audit) March 31, 2015 2014-09
Robert and Gisela Baltensperger (Teton County) January 30, 2015 2012-89
Brian L. Likewise (Campbell County) December 23, 2014 2013-38
Albertson's LLC & New Albertson's, Inc. (Sales tax audit) December 23, 2014 2012-83 et al.
Donald M. and Marian Y. Jones (Teton County) December 11, 2014 2012-92
Thunder Basin Coal Company, LLC (Sales and Use) December 3, 2014 2012-87
Theodore L. and Janet L. Lydigsen (Laramie County) December 3, 2014 2013-44
Doug and Sheila Staab (Albany County) October 24, 2014 2013-40
FMC Wyoming Corporation (Minerals value) June 23, 2014 2012-52 et al.
Laramie County Asseesor - LCSD #1 (Laramie County) June 9, 2014 2012-72
Mountain Vista Retirement Residence (Local Assessed Fremont County) December 24, 2013 2012-78
Natrona County Assessor (Dawson Property) November 27, 2013 2012-85
T-Joe's Bar & Lounge (Sales and use tax audit) September 6, 2013 2012-64
Clyde V. Snell Revocable Trust (Local Assessed Johnson County) April 3, 2013 2012-71
FMC Wyoming Corporation (Minerals Value) March 19, 2013 2011-30
Travelocity/Priceline/Hotels.com/Hotwire.com/Expedia/Orbitz/Trip Network February 28, 2013 2010-112 et al.
Fred Reynolds (Park CBOE) December 5, 2012 2011-91
Crook County Assessor (Dale Property) October 22, 2012 2011-120
Crook County Assessor (Coburn Property) October 22, 2012 2011-119
Crook County Assessor (Bowman Property) October 22, 2012 2011-118
Crook County Assessor (Pringle Property) October 22, 2012 2011-117
Crook County Assessor (Tenke & Tongco Property) October 22, 2012 2011-116
Crook County Assessor (Doggett Property) October 22, 2012 2011-115
Crook County Assessor (Randell Property) October 22, 2012 2011-114
The City of Cheyenne (Local Assessed Laramie County) September 19, 2012 2011-25
Robert and Gisela Baltensperger (Local Assessed Teton County) July 16, 2012 2011-87
Donald M. and Marian Y. Jones (Local Assessed Teton County) July 16, 2012 2011-86
Craig S. Carpenter (Local Assessed Teton County) July 3, 2012 2011-92
Duncan E. & Pamela L. Goldie-Morrison (Local Assessed Teton County) July 3, 2012 2011-88
Cummins Rocky Mountain, LLC (Local Assessed Campbell County) May 2, 2012 2011-85
Robert F. Johnson, Jr. Trust (Local Assessed Johnson County) December 15, 2011 2010-145
Marilyn Beeman (Local Assessed Laramie County) September 30, 2011 2010-124
Merit Energy Company September 27, 2011 2010-141
Fremont County Assessor - Lindsey Property (Local Assessed Fremont County) September 9, 2011 2010-126
Laramie County Assessor - Cheyenne Ice & Events Center (Local Assessed Laramie County) August 10, 2011 2010-123
Fred Reynolds (Local Assessed Park County) July 21, 2011 2010-108
Sidelines Sports Bar (Sales and use tax) May 24, 2011 2010-83
Yellow Book Sales & Distribution Co. (Sales and use tax) April 29, 2011 2010-65
John Wirth, Jr. (Local Assessed Fremont County) February 24, 2011 2010-110
ExxonMobil Corporation (Minerals Value) December 21, 2010 2006-69 et al.
Scott and Marcile Stewart (Local Assessed Lincoln County) December 7, 2010 2009-117
Merit Energy Company (Minerals NOVC) December 6, 2010 2010-106
Michael K. Madden (Local Assessed Johnson County) October 20, 2010 2009-123
John and Ramona Finley (Local Assessed Fremont County) September 16, 2010 2009-119
Brad A. & Arden D. Lindsey Revocable Trust (Local Assessed Fremont County) September 16, 2010 2009-120
Mark & April Whitlock/Washakie County Assessor (Local Assessed Washakie County) August 26, 2010 2009-114 et al.
Daniel Stanley Gorgol (Local Assessed Park County) August 11, 2010 2009-109
The Foundation for the Episcopal Diocese of WY, as Trustee (Local Assessed Park County) July 23, 2010 2009-115
David and Amber Page (Local Assessed Washakie County) May 24, 2010 2009-118
Laramie County Assessor - LaPlante Property (Local Assessed Laramie County) May 19, 2010 2009-113
Fremont County Assessor - Trumble Property (Local Assessed Fremont County) May 11, 2010 2009-110
Fremont County Assessor - Neely Property (Local Assessed Fremont County) May 11, 2010 2009-111
FMC Wyoming Corporation (Minerals request for refund denial) April 19, 2010 2009-11
Laramie County Assessor - Blythe Property (Local Assessed Laramie County) March 30, 2010 2009-112
Sand Creek Development Services, III, Inc., et al. (Local Assessed Johnson County) March 25, 2010 2009-15
Sand Creek Development Services, III, Inc., et al. - Order of Partial Dismissal March 25, 2010 2009-15
Goofy's Tavern (Sales and use tax) February 2, 2010 2009-25
Mark Whitlock/Mark & April Whitlock (Local Assessed Washakie County) January 19, 2010 2008-102 et al.
Mountain Holdings, Inc. (Local Assessed Park County) December 3, 2009 2008-83
Michael J. & LeeAnn R. Ryan (Local Assessed Johnson County) October 21, 2009 2009-24
Douglas Wind River, College Hill, Rock Springs Family Assoc., Shandon Park & Riverton Phase Two (Local Assessed Carbon, Converse, Fremont & Sweetwater Counties) September 15, 2009 2008-63 et al.
Sinclair Oil Corporation (Sales and use tax) June 30, 2009 2008-05 et al.
Paul and Polly Mirich (Sales and use tax) June 26, 2009 2008-108
Action Automotive, Inc. (Sales and use tax) June 3, 2009 2008-89
Green River Cable and Sweetwater Cable TV Co. (State Assessed) June 2, 2009 2008-74 et al.
Fred Reynolds (Local Assessed Park County) April 29, 2009 2008-99
Tory and Meredith Taylor (Local Assessed Fremont County) Order of Dismissal March 26, 2009 2008-97
Gregg & Ellen Piver (Local Assessed Laramie County) March 24, 2009 2008-90
Wirth Revocable Trust (Local Assessed Fremont County) March 18, 2009 2008-95
Erin K. Fagan (Local Assessed Laramie County) February 26, 2009 2008-96
Harold E. Cecrle (Local Assessed Fremont County) February 26, 2009 2008-106
Laramie County Assessor - Johnson Property (Local Assessed Laramie County) February 18, 2009 2008-94
Melanie McGlothlin (Local Assessed Park County) February 6, 2009 2008-93
Maverick Motorsports Group, LLC (Sales and use tax) January 30, 2009 2008-02 et al.
Qwest Corporation (Sales and use tax) January 15, 2009 2007-44
Central Wyoming College (Local Assessed Fremont County) September 17, 2008 2008-01
Petro-Canada Resources (USA), Inc. (Production Tax Audit & NOVC 2000-2003) July 31, 2008 2007-66 et al.
Michael G. Mores (Local Assessed Laramie County - Amended) June 2, 2008 2007-74
Fremont County Assessor - Bird Property (Local Assessed Fremont County) April 11, 2008 2007-73
ExxonMobil Corporation (Minerals Value - 2005) April 3, 2008 2006-69 et al.
Cheyenne LEADS, Inc. (Local Assessed Laramie County) March 14, 2008 2007-52
Tory and Meredith Taylor (Local Assessed Fremont County) March 12, 2008 2007-70
Williams Production RMT Co. (Production Tax Audit - CBM Wells 2000-2002) (Redacted) January 11, 2008 2006-107
Kennedy Oil (Production Tax Audit - N Kitty, S Kitty & Central Kitty Fields 2000-2002) September 4, 2007 2006-104
Hanover Compression LP (Sales and use tax) August 24, 2007 2006-122
Steamboat Stone Supply, Inc. (Minerals Value - 2005) June 12, 2007 2006-50
Burlington Resources Oil & Gas Company (Minerals Value - Madden Deep Field/Lost Cabin Plant 2005) May 31, 2007 2006-65
H and A, LLC (Local Assessed Crook County BOE) April 26, 2007 2006-106
Chuck Hoelzen (Local Assessed Fremont County) March 9, 2007 2006-103
Michael W. Gill (Local Assessed Laramie County) February 15, 2007 (Corrected) 2006-102
Western Fuels - Wyoming, Inc. (Production Tax Audit - Dry Fork Mine 2001-2002) February 8, 2007 2006-48
Rick and Monica Sollars et al. (Certified - Fremont County 2006 Valuations) January 30, 2007 2006-89 et al.
Ralph B., Amanda R. and Charlotte Alley (Certified - Fremont County 2005 Valuation) December 13, 2006 2006-86
Order of Exclusion (Exclude specified transfers of real property interests) December 7, 2006 2006-02
PacifiCorp (State Assessed) October 11, 2006 2005-74
ExxonMobil Corporation (Sales and use tax) September 25, 2006 2005-110
John and DeLana Gorski (Local Assessed Albany County) September 19, 2006 2006-01
Patrick and Karen Wendt (Certified - Fremont County 2005 Valuation) September 8, 2006 2006-88
Steven E. and Coralee Osborn (Certified - Fremont County 2005 Valuation) September 7, 2006 2006-85
Richard and Glenda Hlavnicka (Certified - Fremont County 2005 Valuation) September 7, 2006 2006-87
Ramon and Trina Nation (Certified - Fremont County 2005 Valuation) August 31, 2006 2006-82
Tony and Cindy Spriggs (Certified - Fremont County 2005 Valuation) August 31, 2006 2006-83
Gerhardt J. and Lois L. Reins (Certified - Fremont County 2005 Valuation) August 31, 2006 2006-84
Rick and Monica Sollars (Certified - Fremont County 2005 Valuation) August 30, 2006 2006-81
BP Pipelines North America Inc. (Local Assessed Natrona County) July 21, 2006 2005-117
Natrona County Equalization (2006 Valuation and Assessment) July 21, 2006 2006-1
D Bar D Ranch, LLC (Local Assessed Sheridan County) July 20, 2006 2005-113
Chuck Hoelzen July 14, 2006 2005-91
Fremont County Assessor - Osborn Property July 13, 2006 2005-82
Fremont County Assessor - Alley Property (Local Assessed Fremont County) July 13, 2006 2005-83
Fremont County Assessor - Nation Property July 13, 2006 2005-84
Fremont County Assessor - Wendt Property (Local Assessed Fremont County) July 13, 2006 2005-85
Fremont County Assessor - Hlavnicka Property (Local Assessed Fremont County) July 13, 2006 2005-86
Fremont County Assessor - Spriggs Property (Local Assessed Fremont County) July 13, 2006 2005-87
Fremont County Assessor - Sollars Property (Local Assessed Fremont County) July 13, 2006 2005-88
Fremont County Assessor - Reins Property (Local Assessed Fremont County) July 13, 2006 2005-89
Chevron USA, Inc. (Minerals Value - Carter Creek 2004) June 8, 2006 2005-66
Lowes HIW, Inc. (Local Assessed Laramie County BOE) May 19, 2006 2005-115
Order of Exemption (Exempt transfers of mineral interest with no surface estates) May 4, 2006 2006-01
Burlington Resources Oil & Gas Co. (Minerals Value - Madden Deep Field/Lost Cabin Plant 2004) April 21, 2006 2005-64
Chevron USA, Inc. (Production Tax Audit - Carter Creek 1996-1998 & 1999) March 15, 2006 2005-60 et al.
Chevron USA, Inc. (Production Tax Audit - Whitney Canyon 1996-1998 & 1999) March 1, 2006 2005-55 et al.
Russell and Susan Magarity (Local Assessed Teton County) February 14, 2006

2005-93

Chevron USA, Inc. (Audit Assessment - Painter 1999) February 9, 2006 2005-07
Sean Smeltzer (Local Assessed Laramie County) February 6, 2006 2005-92
Burlington Resources Oil & Gas Co. LP (Minerals - Production years 2002 & 2003) February 2, 2006 2005-06
John Arthur Taylor Jr. (Local Assessed Natrona County) January 20, 2006 2005-98
BP America Production Company (Minerals - Painter 1999) January 18, 2006 2005-05
Chevron USA, Inc. (Selection of Valuation Method - Carter Creek) December 29, 2005 2003-101
Laramie County Assessor - Benson Property (Local Assessed Laramie County) December 16, 2005 2005-77
Laramie County Assessor - Philp Property (Local Assessed Laramie County) December 16, 2005 2005-78
Charles Dirks, Jr. (Local Assessed Crook County) December 14, 2005 2005-79
ExxonMobil Corporation (Selection of Valuation Method - La Barge Field) December 1, 2005 2004-84 et al.
BP America Production Company - Erratum (Production Tax Audit - Whitney Canyon 1999) November 23, 2005 2004-130
BP America Production Company (Production Tax Audit - Beaver Creek 1996-1998) November 18, 2005 2004-129
BP America Production Company (Production Tax Audit - Whitney Canyon 1999) November 10, 2005 2004-130
Chevron U.S.A., Inc. (Minerals Value - Carter Creek 2002) October 28, 2005 2003-64
Michael T. Welch (Sales & Use Tax) October 20, 2005 2005-04
Powder River Coal Company (Production Tax Audit) October 19, 2005 2003-156
Burlington Resources/LL&E (Production Tax Audit - 1998-2001) August 25, 2005 2004-24
Ken Koster (Sales & Use Tax) August 5, 2005 2004-132
Mountain Cement Company (Local Assessed Albany County) July 12, 2005 2004-136
Chevron U.S.A., Inc. (Minerals Value - Carter Creek 2001) June 16, 2005 2002-162
Quinn M. Mathews (Sales & Use Tax) June 15, 2005 2004-139
BP/Anadarko/Chevron (Selection of Valuation Method - Whitney Canyon Field) May 25, 2005

2003-100

Chevron U.S.A., Inc. (Production Tax Audit - Painter/East Painter Fields 1996-1998) May 12, 2005 2003-153
Albany County Assessor - Bonds Property (Local Assessed Albany County) April 28, 2005 2004-134
Buehner Block Company, Inc. (Sales & Use Tax) April 27, 2005 2003-161
BP/Chevron/Anadarko (Minerals Value - Whitney Canyon Field 2002) April 20, 2005 2003-63
D Bar D Ranch, LLC (Local Assessed Sheridan County) April 14, 2005 2004-123
Albany County Assessor - Crane Property (Local Assessed Albany County) April 13, 2005 2004-133
Marathon Oil Company (Production Tax Audit) April 29, 2005 2004-08
BP America Production Co. (Production Tax Audit - Whitney Canyon Field 1996-1998) March 18, 2005 2003-114
Maurice T. McLoughlin (Local Assessed Laramie County) March 11, 2005 2004-122
Richard J. Wall, Jr. (Local Assessed Laramie County) March 3, 2005

2004-119

BP America Production Co. (Production Tax Audit - Painter/East Painter Fields 1996-1998). March 3, 2005 2003-102
Fremont County Assessor - Griffith Property (Local Assessed Fremont County) March 1, 2005 2004-126
Fremont County Assessor - Scheer Property (Local Assessed Fremont County) February 18, 2005 2004-128
Fremont County Assessor - David Property (Local Assessed Fremont County) February 9, 2005 2004-127
Fremont County Assessor - Dechert Property (Local Assessed Fremont County) February 4, 2005 2004-125
BP America Production Company (Order of Dismissal - Amended) February 2, 2005 2004-150
Chevron USA, Inc., BP America Production Co. and RME Petroleum Corp. (Minerals Value - Whitney Canyon 2001) January 25, 2005 2002-54
William B. Wales (Local Assessed Platte County) January 20, 2005 2004-121
Sam's Auto Sales & Parts (Sales & Use Tax) January 5, 2005 (Corrected) 2004-61
Big Horn Coal Co. (Sales\Use Tax Audit Assessment) September 14, 2004 2003-116
Qwest Corporation (Sales\Use Tax Audit Assessment) September 8, 2004

2003-92

BP America Production Company (Order of Dismissal) August 16, 2004 2004-89
Chevron U.S.A., Inc. (Order of Dismissal) August 16, 2004 2004-90
Chevron U.S.A., Inc. (Order of Dismissal) August 16, 2004 2004-91
Shamrock Foods (Sales\Use Tax Audit Assessment) June 4, 2004 2003-53
Natrona County Assessor (Local Assessed Natrona County) June 2, 2004 2003-132
RAG Coal West, Inc. (Sales\Use Tax Audit Assessment) June 2, 2004 2003-41
Chevron USA, Inc. (State Assessed Minerals - Ryckman Creek, Clear Creek, Painter/East Painter Reservoir, Whitney Canyon & Carter Creek 1993-1995) June 2, 2004 2002-50
RJ Land and Development, Inc. (Local Assessed Washakie County) May 21, 2004 2003-104
Sublette County Board Of County Commissioners (State Assessed Minerals) May 20, 2004 2000-142 et al.
Ronald E. Waugh D/B/A/ Capt'n Ron's Rodeo Bar (Sales\Use Tax Audit Assessment) May 11, 2004 2003-24
Burlington Resources Oil & Gas Co. (State Assessed Minerals). May 10, 2004 2002-49
Edward W. Scheer, Trustee (Local Assessed Teton County). April 26, 2004 2003-97
Fremont County Assessor (Britt Property) (Local Assessed Fremont County). April 6, 2004 2003-111

Echostar Real Estate & Satellite Corp. (Local Assessed Laramie County)

March 18, 2004 2003-107
Lowe's HIW, Inc. (Local Assessed Laramie County). February 23, 2004 2003-98
Dave and Mary Bannister (Local Assessed Crook County) February 17, 2004 2003-95
Arnola M. Davis (Local Assessed Crook County). February 11, 2004 2003-96
Fremont County Assessor (Local Assessed Fremont County). January 23, 2004 2003-110
Laramie County Assessor (Local Assessed Laramie County). January 8, 2004 2003-88

Devon Energy Corporation (Local Assessed Fremont County)

January 7, 2004 2003-105
Thunder Basin Coal Company Coal Creek Mine (Local Assessed Campbell County) January 2, 2004 2002-160
Thunder Basin Coal Company Black Thunder Mine (Local Assessed Campbell County) December 31, 2003 2002-161
Medical Testing Lab, Inc. (Sales & use Tax) December 30, 2003 2002-156
Amoco Production Company (Production Tax Audit Assessment) December 30, 2003 2001-56
Amoco Production Company (State Assessed Minerals) December 5, 2003 2000-156
RME Petroleum Company (Production Tax Audit Assessment) November 20, 2003 2002-52
Williams Production RMT Company (Production Tax Audit Assessment) November 14, 2003 2002-103
Mountain Cement Co. (Local Assessed Albany County) October 29, 2003 2003-11
Chevron USA Inc. (State Assessed Minerals)    October 15, 2003 2000-152 et al.
Chevron/Amoco/RME,et al. (State Assessed Minerals) September 30, 2003 2000-149  
MTG Operating Company (State Assessed Minerals audit assessment)   August 1, 2003 2002-46 
Wal-Mart Stores, Inc. (Local Assessed Albany County)    July 22, 2003 2002-143
Imperial Sugar Company (Sales & Use Tax) June 11, 2003 2002-108  
UPRC/Chevron/Amoco (State Assessed Minerals)    June 9, 2003 2000-147
Benenson Capital Company (Local Assessed Albany County) May 28, 2003 2002-144  
Fremont County (Production audit assessment) April 30, 2003 2000-203  
Union Tank Car Company (Sales & Use Tax)    April 1, 2003 2001-209
Lance Oil & Gas Company (State Assessed Minerals) March 25, 2003 2001-181  
Brent and Geranne Rasmussen (Local Assessed Big Horn County) March 11, 2003 2002-93  
Mark and Kathy Loveland (Local Assessed Crook County)    March 6, 2003 2002-95
Joseph and Rebekah McCuen (Local Assessed Big Horn County) February 28, 2003 2002-85  
Edward Carter & Victoria Hunnicutt-Bishara (Local Assessed Platte County) February 28, 2003 2002-80  
Gary & Janice Eschedor (Local Assessed Crook County) February 28, 2003 2002-99  
Dave & Mary Bannister & Arnola Davis (Local Assessed Crook County) February 19, 2003 2002-101 et al. 
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County) February 18, 2003 2002-82  
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County)    February 18, 2003 2002-74
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County) February 4, 2003 2002-83  
Welch Land and Cattle Company (Local Assessed Platte County) January 17, 2003 2002-79 
Verizon Wireless et al. (State Assessed)    January 10, 2003 2001-122 et al.
Steven & Jung Ja Malandris (Local Assessed Laramie County) January 3, 2003 2002-88  
Thunder Basin, Black Thunder & Coal Creek Mines (Local Assessed Campbell) December 23, 2002 2001-208  
Amoco Production Company (Production Tax Audit - Whitney Canyon 1993-1995) November 19, 2002 2000-69
Powder River Coal Company (Sales & use Tax Audit) November 8, 2002 2001-165  
Mark & Kathy Loveland (Local Assessed Crook County) October 15, 2002 2001-144  
Lance Oil & Gas Company (Excise Tax Audit)    September 25, 2002 2001-117
Marigold land Company (State Assessed Tax Audit) August 8, 2002 2001-106  
EOG Resources Inc. (State Assessed Tax Audit)   June 25, 2002 2000-71 
Ranger Creek Guest Ranch (State Excise tax)   June 10, 2002 2001-133 
Robert C. Samual (State Assessed Tax Audit) May 28, 2002 2001-84  
Fremont County Assessor (Parkhurst) (Local Assessed Fremont County) May 23, 2002 2000-171  
Rattlesnake Grazing Association (Local Assessed Natrona County) May 23, 2002 2001-204  
Natrona County Assessor (Shamley) (Local Assessed Natrona County) May 17, 2002 2001-202 
Uinta County Assessor (Ali Nemat) (Local Assessed Uinta County) May 2, 2002 2001-158  
Steven And Jung Ja Malandris (Local Assessed Laramie County) April 26, 2002 2001-138  
James Hulsey (Local Assessed Fremont County) April 26, 2002 2001-163  
Fred Reynolds (Local Assessed Laramie County) April 18, 2002 2001-139  
Fremont County Assessor (Carmichael) (Local Assessed Fremont County) April 18, 2002 2000-170  
Martin T. & Dolores D. Michelena (Local Assessed Sheridan County) April 11, 2002 2001-157  
Ponderosa UBO, Ellis Hemler Trustee (Local Assessed Weston County) April 10, 2002 2001-156  
William P. Saunders (Local Assessed Teton County) March 28, 2002 2001-160  
T.R. and Emily Shelby (Local Assessed Sheridan County) March 27, 2002 2001-153  
Joseph E. Pavlus (Local Assessed Big Horn County)   March 26, 2002 2001-142 
Darling Welding & Design (Sales\Use Tax Audit Assessment) March 7, 2002 2001-52  
Crook County Assessor (Local Assessed Crook County) February 15, 2002 2001-143  
Wyoming RSA #1 et al. (State Assessed) February 15, 2002 1999-81  
Gary and Janice Eschedor (Local Assessed Crook County) January 28, 2002 2001-161  

Union Pacific Railroad Company (Sales and Use Tax Audit (AMENDED))

March 26, 2002 2000-67  
Union Pacific Railroad Company (Reconsideration Order) December 19, 2001 2000-67  
Union Pacific Railroad Company (Sales and Use Tax Audit)   December 19, 2001 2000-67 
Amoco Production Company (State Assessed Minerals(Audit)(Reconsideration) September 24, 2001 1996-216  
Amoco Production Company (State Assessed Minerals) September 5, 2001 1994-67 
Wyodak Resources Development Corp (State Assessed Minerals) August 8, 2001 1999-70 et al.  
Larry And Teresa Moore (Local Assessed Goshen County) July 27, 2001 2001-15  
Amoco Production Company (State Assessed Minerals) June 29, 2001 1996-216  
Shelley Deromedi, Hot Springs County Assessor (Hot Springs County BOE (Town of Thermopolis, parcel 2486 - Old West Wax Museum))     May 15, 2001 2000-145 
Fremont County Assessor (Fremont County (Parkhurst))  April 25, 2001 2000-171  
Darrel Hieb (Local Assessed Weston County) March 26, 2001 2000-139  
Lane R. and Dianna K. Ross (Local Assessed Teton County) March 14, 2001 2000-157 et al.  
Wyoming Interstate Company, LTD. (State Assessed) February 28, 2001 1999-75  
Michael Dixon (Local Assessed Laramie County) February 27, 2001 2000-153  
James Russell Camp (Local Assessed Weston County) February 27, 2001 2000-141 
Douglas K. Minick. (Local Assessed Examination Report) December 29, 2000 1999-02  
Donald E. Bender (Local Assessed) December 8, 2000 2000-128  
Wyoming Resources Corporation (State Assessed Minerals)   November 22, 2000 2000-97 
Triton Coal Company (State Assessed Minerals Audit) August 30, 2000 1999-64  
Flying J. Inc. (State Assessed Minerals) August 11, 2000 1999-189  
The Termo Company (State Assessed Minerals)   August 11, 2000 2000-77 
Sublette County Commissioners (State Assessed Minerals, Settlement Examination Report.) June 28, 2000 1997-3 et al.  
UMC Petroleum Corp. & Ocean Energy Inc. (State Assessed Minerals.) June 19, 2000 1997-281 et al.  
Campbell County Board of County Commissioners, et al. (State Assessed Minerals.)   May 23, 2000 1996-90 
Cherokee Communications (Sales\Use Tax.) May 5, 2000 1999-134  
Fleming Companies (Sales\Use Tax.) April 28, 2000 1999-115 

Helen Emrick (Sales\Use Tax.)

April 27, 2000 1999-98  
Boak and Pippinger (Sales\Use Tax.)   April 7, 2000 1999-135