Recent Opinions of the Board
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Petitioner Date Docket No.
Fremont County Assessor - Osborn Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-82
Fremont County Assessor - Alley Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-83
Fremont County Assessor - Nation Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-84
Fremont County Assessor - Wendt Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-85
Fremont County Assessor - Hlavnicka Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-86
Fremont County Assessor - Spriggs Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-87
Fremont County Assessor - Sollars Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-88
Fremont County Assessor - Reins Property (Local Assessed Fremont County BOE) July 13, 2006 Docket No. 2005-89
Chevron USA, Inc. (Minerals Value - Carter Creek 2004) June 8, 2006 Docket No. 2005-66
Lowes HIW, Inc. (Local Assessed Laramie County BOE) May 19, 2006 Docket No. 2005-115
Burlington Resources Oil & Gas Co. (Minerals Value - Madden Deep Field/Lost Cabin Plant 2004) April 21, 2006 Docket No. 2005-64
Chevron USA, Inc. (Production Tax Audit - Carter Creek 1996-1998 & 1999) March 15, 2006 Docket No. 2005-60 et al.
Chevron USA, Inc. (Production Tax Audit - Whitney Canyon 1996-1998 & 1999) March 1, 2006 Docket No. 2005-55 et al.
Russell and Susan Magarity (Local Assessed Teton County BOE) February 14, 2006

Docket No. 2005-93

Chevron USA, Inc. (Audit Assessment - Painter 1999) February 9, 2006 Docket No. 2005-07
Sean Smeltzer (Local Assessed Laramie County BOE) February 6, 2006 Docket No. 2005-92
Burlington Resources Oil & Gas Co. LP (Minerals - Production years 2002 & 2003) February 2, 2006 Docket No. 2005-06
John Arthur Taylor Jr. (Local Assessed Natrona County BOE) January 20, 2006 Docket No. 2005-98
BP America Production Company (Minerals - Painter 1999) January 18, 2006 Docket No. 2005-05
Chevron USA, Inc. (Selection of Valuation Method - Carter Creek) December 29, 2005 Docket No. 2003-101
Laramie County Assessor - Benson Property (Local Assessed Laramie County BOE) December 16, 2005 Docket No. 2005-77
Laramie County Assessor - Philp Property (Local Assessed Laramie County BOE) December 16, 2005 Docket No. 2005-78
Charles Dirks, Jr. (Local Assessed Crook County BOE) December 14, 2005 Docket No. 2005-79
ExxonMobil Corporation (Selection of Valuation Method - La Barge Field) December 1, 2005 Docket No. 2004-84 et al.
BP America Production Company - Erratum (Production Tax Audit - Whitney Canyon 1999) November 23, 2005 Docket No. 2004-130
BP America Production Company (Production Tax Audit - Beaver Creek 1996-1998) November 18, 2005 Docket No. 2004-129
BP America Production Company (Production Tax Audit - Whitney Canyon 1999) November 10, 2005 Docket No. 2004-130
Chevron U.S.A., Inc. (Minerals Value - Carter Creek 2002) October 28, 2005 Docket No. 2003-64
Michael T. Welch (Sales & Use Tax) October 20, 2005 Docket No. 2005-04
Powder River Coal Company (Production Tax Audit) October 19, 2005 Docket No. 2003-156
Burlington Resources/LL&E (Production Tax Audit - 1998-2001) August 25, 2005 Docket No. 2004-24
Ken Koster (Sales & Use Tax) August 5, 2005 Docket No. 2004-132
Mountain Cement Company (Local Assessed Albany County BOE) July 12, 2005 Docket No. 2004-136
Chevron U.S.A., Inc. (Minerals Value - Carter Creek 2001) June 16, 2005 Docket No. 2002-162
Quinn M. Mathews (Sales & Use Tax) June 15, 2005 Docket No. 2004-139
BP/Anadarko/Chevron (Selection of Valuation Method - Whitney Canyon Field) May 25, 2005

Docket No. 2003-100

Chevron U.S.A., Inc. (Production Tax Audit - Painter/East Painter Fields 1996-1998) May 12, 2005 Docket No. 2003-153
Albany County Assessor - Bonds Property (Local Assessed Albany County BOE) April 28, 2005 Docket No. 2004-134
Buehner Block Company, Inc. (Sales & Use Tax) April 27, 2005 Docket No. 2003-161
BP/Chevron/Anadarko (Minerals Value - Whitney Canyon Field 2002) April 20, 2005 Docket No. 2003-63
D Bar D Ranch, LLC (Local Assessed Sheridan County BOE) April 14, 2005 Docket No. 2004-123
Albany County Assessor - Crane Property (Local Assessed Albany County BOE) April 13, 2005 Docket No. 2004-133
Marathon Oil Company (Production Tax Audit) April 29, 2005 Docket No. 2004-08
BP America Production Co. (Production Tax Audit - Whitney Canyon Field 1996-1998) March 18, 2005 Docket No. 2003-114
Maurice T. McLoughlin (Local Assessed Laramie County BOE) March 11, 2005 Docket No. 2004-122
Richard J. Wall, Jr. (Local Assessed Laramie County BOE) March 3, 2005

Docket No. 2004-119
BP America Production Co. (Production Tax Audit - Painter/East Painter Fields 1996-1998). March 3, 2005 Docket No. 2003-102
Fremont County Assessor - Griffith Property (Local Assessed Fremont County BOE) March 1, 2005 Docket No. 2004-126
Fremont County Assessor - Scheer Property (Local Assessed Fremont County BOE) February 18, 2005 Docket No. 2004-128
Fremont County Assessor - David Property (Local Assessed Fremont County BOE) February 9, 2005 Docket No. 2004-127
Fremont County Assessor - Dechert Property (Local Assessed Fremont County BOE) February 4, 2005 Docket No. 2004-125
BP America Production Company (Order of Dismissal - Amended) February 2, 2005 Docket No. 2004-150
Chevron USA, Inc., BP America Production Co. and RME Petroleum Corp. (Minerals Value - Whitney Canyon 2001) January 25, 2005 Docket No. 2002-54
William B. Wales (Local Assessed Platte County BOE) January 20, 2005 Docket No. 2004-121
Sam's Auto Sales & Parts (Sales & Use Tax) January 5, 2005 (Corrected) Docket No. 2004-61
Big Horn Coal Co. (Sales\Use Tax Audit Assessment) September 14, 2004 Docket No. 2003-116
Qwest Corporation (Sales\Use Tax Audit Assessment) September 8, 2004

Docket No. 2003-92

BP America Production Company (Order of Dismissal) August 16, 2004 Docket No. 2004-89
Chevron U.S.A., Inc. (Order of Dismissal) August 16, 2004 Docket No. 2004-90
Chevron U.S.A., Inc. (Order of Dismissal) August 16, 2004 Docket No. 2004-91
Shamrock Foods (Sales\Use Tax Audit Assessment) June 4, 2004 Docket No. 2003-53
Natrona County Assessor (Local Assessed Natrona County BOE) June 2, 2004 Docket No. 2003-132
RAG Coal West, Inc. (Sales\Use Tax Audit Assessment) June 2, 2004 Docket No. 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 Docket No. 2002-50
RJ Land and Development, Inc. (Local Assessed Washakie County BOE) May 21, 2004 Docket No. 2003-104
Sublette County Board Of County Commissioners (State Assessed Minerals) May 20, 2004 Docket No. 2000-142 et al.
Ronald E. Waugh D/B/A/ Capt'n Ron's Rodeo Bar (Sales\Use Tax Audit Assessment) May 11, 2004 Docket No. 2003-24
Burlington Resources Oil & Gas Co. (State Assessed Minerals). May 10, 2004 Docket No. 2002-49
Edward W. Scheer, Trustee (Local Assessed Teton County BOE). April 26, 2004 Docket No. 2003-97
Fremont County Assessor (Britt Property) (Local Assessed Fremont County BOE). April 6, 2004 Docket No. 2003-111

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

 March 18, 2004 Docket No. 2003-107
Lowe's HIW, Inc. (Local Assessed Laramie County BOE). February 23, 2004 Docket No. 2003-98
Dave and Mary Bannister (Local Assessed Crook County BOE) February 17, 2004 Docket No. 2003-95
Arnola M. Davis (Local Assessed Crook County BOE). February 11, 2004 Docket No. 2003-96
Fremont County Assessor (Local Assessed Fremont County BOE). January 23, 2004 Docket No. 2003-110
Laramie County Assessor (Local Assessed Laramie County BOE). January 8, 2004 Docket No. 2003-88

Devon Energy Corporation (Local Assessed Fremont County BOE)

 January 7, 2004 Docket No. 2003-105
Thunder Basin Coal Company Coal Creek Mine (Local Assessed Campbell County BOE) January 2, 2004 Docket No. 2002-160
Thunder Basin Coal Company Black Thunder Mine (Local Assessed Campbell County BOE) December 31, 2003 Docket No. 2002-161
Medical Testing Lab, Inc. (Sales & use Tax) December 30, 2003 Docket No. 2002-156
Amoco Production Company (Production Tax Audit Assessment) December 30, 2003 Docket No. 2001-56
Amoco Production Company (State Assessed Minerals) December 5, 2003 Docket No. 2000-156
RME Petroleum Company (Production Tax Audit Assessment) November 20, 2003 Docket No. 2002-52
Williams Production RMT Company (Production Tax Audit Assessment) November 14, 2003 Docket No. 2002-103
Mountain Cement Co. (Local Assessed Albany County BOE) October 29, 2003 Docket No. 2003-11
Chevron USA Inc. (State Assessed Minerals)    October 15, 2003 Docket No. 2000-152 et al.
Chevron/Amoco/RME,et al. (State Assessed Minerals) September 30, 2003 Docket No. 2000-149  
MTG Operating Company (State Assessed Minerals audit assessment)   August 1, 2003 Docket No. 2002-46 
Wal-Mart Stores, Inc. (Local Assessed Albany County BOE)    July 22, 2003 Docket No. 2002-143
Imperial Sugar Company (Sales & Use Tax) June 11, 2003 Docket No. 2002-108  
UPRC/Chevron/Amoco (State Assessed Minerals)    June 9, 2003 Docket No. 2000-147
Benenson Capital Company (Local Assessed Albany County BOE) May 28, 2003 Docket No. 2002-144  
Fremont County (Production audit assessment) April 30, 2003 Docket No. 2000-203  
Union Tank Car Company (Sales & Use Tax)    April 1, 2003 Docket No. 2001-209
Lance Oil & Gas Company (State Assessed Minerals) March 25, 2003 Docket No. 2001-181  
Brent and Geranne Rasmussen (Local Assessed Big Horn County BOE) March 11, 2003 Docket No. 2002-93  
Mark and Kathy Loveland (Local Assessed Crook County BOE)    March 6, 2003 Docket No. 2002-95
Joseph and Rebekah McCuen (Local Assessed Big Horn County BOE) February 28, 2003 Docket No. 2002-85  
Edward Carter & Victoria Hunnicutt-Bishara (Local Assessed Platte County BOE) February 28, 2003 Docket No. 2002-80  
Gary & Janice Eschedor (Local Assessed Crook County BOE) February 28, 2003 Docket No. 2002-99  
Dave & Mary Bannister & Arnola Davis (Local Assessed Crook County BOE) February 19, 2003 Docket No. 2002-101 et al. 
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County BOE) February 18, 2003 Docket No. 2002-82  
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County BOE)    February 18, 2003 Docket No. 2002-74
Bentley-Miller Wyoming, Inc. (Local Assessed Platte County BOE) February 4, 2003 Docket No. 2002-83  
Welch Land and Cattle Company (Local Assessed Platte County BOE) January 17, 2003 Docket No. 2002-79 
Verizon Wireless et al. (State Assessed)    January 10, 2003 Docket No. 2001-122 et al.
Steven & Jung Ja Malandris (Local Assessed Laramie County BOE) January 3, 2003 Docket No. 2002-88  
Thunder Basin, Black Thunder & Coal Creek Mines (Local Assessed Campbell BOE) December 23, 2002 Docket No. 2001-208  
Powder River Coal Company (Sales & use Tax Audit) November 8, 2002 Docket No. 2001-165  
Mark & Kathy Loveland (Local Assessed Crook County BOE) October 15, 2002 Docket No. 2001-144  
Lance Oil & Gas Company (Excise Tax Audit)    September 25, 2002 Docket No. 2001-117
Marigold land Company (State Assessed Tax Audit) August 8, 2002 Docket No. 2001-106  
EOG Resources Inc. (State Assessed Tax Audit)   June 25, 2002 Docket No. 2000-71 
Ranger Creek Guest Ranch (State Excise tax)   June 10, 2002 Docket No. 2001-133 
Robert C. Samual (State Assessed Tax Audit) May 28, 2002 Docket No. 2001-84  
Fremont County Assessor (Parkhurst) (Local Assessed Fremont County BOE) May 23, 2002 Docket No. 2000-171  
Rattlesnake Grazing Association (Local Assessed Natrona County BOE) May 23, 2002 Docket No. 2001-204  
Natrona County Assessor (Shamley) (Local Assessed Natrona County BOE) May 17, 2002 Docket No. 2001-202 
Uinta County Assessor (Ali Nemat) (Local Assessed Uinta County BOE) May 2, 2002 Docket No. 2001-158  
Steven And Jung Ja Malandris (Local Assessed Laramie County BOE) April 26, 2002 Docket No. 2001-138  
James Hulsey (Local Assessed Fremont County BOE) April 26, 2002 Docket No. 2001-163  
Fred Reynolds (Local Assessed Laramie County BOE) April 18, 2002 Docket No. 2001-139  
Fremont County Assessor (Carmichael) (Local Assessed Fremont County BOE) April 18, 2002 Docket No. 2000-170  
Martin T. & Dolores D. Michelena (Local Assessed Sheridan County BOE) April 11, 2002 Docket No. 2001-157  
Ponderosa UBO, Ellis Hemler Trustee (Local Assessed Weston County BOE) April 10, 2002 Docket No. 2001-156  
William P. Saunders (Local Assessed Teton County BOE) March 28, 2002 Docket No. 2001-160  
T.R. and Emily Shelby (Local Assessed Sheridan County BOE) March 27, 2002 Docket No. 2001-153  
Joseph E. Pavlus (Local Assessed Big Horn County BOE)   March 26, 2002 Docket No. 2001-142 
Darling Welding & Design (Sales\Use Tax Audit Assessment) March 7, 2002 Docket No. 2001-52  
Crook County Assessor (Local Assessed Crook County BOE) February 15, 2002 Docket No. 2001-143  
Wyoming RSA #1 et al. (State Assessed) February 15, 2002 Docket No. 1999-81  
Gary and Janice Eschedor (Local Assessed Crook County BOE) January 28, 2002 Docket No. 2001-161  

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

March 26, 2002 Docket No. 2000-67  
Union Pacific Railroad Company (Reconsideration Order) December 19, 2001 Docket No. 2000-67  
Union Pacific Railroad Company (Sales and Use Tax Audit)   December 19, 2001 Docket No. 2000-67 
Amoco Production Company (State Assessed Minerals(Audit)(Reconsideration) September 24, 2001 Docket No. 1996-216  
Amoco Production Company (State Assessed Minerals) September 5, 2001 Docket No. 1994-67 
Wyodak Resources Development Corp (State Assessed Minerals) August 8, 2001 Docket No. 1999-70 et al.  
Larry And Teresa Moore (Local Assessed Goshen County BOE) July 27, 2001 Docket No. 2001-15  
Amoco Production Company (State Assessed Minerals) June 29, 2001 Docket No. 1996-216  
Shelley Deromedi, Hot Springs County Assessor (Hot Springs County BOE (Town of Thermopolis, parcel 2486 - Old West Wax Museum))     May 15, 2001 Docket No. 2000-145 
Fremont County Assessor (Fremont County BOE (Parkhurst))  April 25, 2001 Docket No. 2000-171  
Darrel Hieb (Local Assessed Weston County BOE) March 26, 2001 Docket No. 2000-139  
Lane R. and Dianna K. Ross (Local Assessed Teton County BOE) March 14, 2001 Docket No. 2000-157 et al.  
Wyoming Interstate Company, LTD. (State Assessed) February 28, 2001 Docket No. 1999-75  
Michael Dixon (Local Assessed Laramie County BOE) February 27, 2001 Docket No. 2000-153  
James Russell Camp (Local Assessed Weston County BOE) February 27, 2001 Docket No. 2000-141 
Douglas K. Minick. (Local Assessed Examination Report) December 29, 2000 Docket No. 1999-02  
Donald E. Bender (Local Assessed) December 8, 2000 Docket No. 2000-128  
Wyoming Resources Corporation (State Assessed Minerals)   November 22, 2000 Docket No. 2000-97 
Triton Coal Company (State Assessed Minerals Audit) August 30, 2000 Docket No. 1999-64  
Flying J. Inc. (State Assessed Minerals) August 11, 2000 Docket No. 1999-189  
The Termo Company (State Assessed Minerals)   August 11, 2000 Docket No. 2000-77 
Sublette County Commissioners (State Assessed Minerals, Settlement Examination Report.) June 28, 2000 Docket No. 1997-3 et al.  
UMC Petroleum Corp. & Ocean Energy Inc. (State Assessed Minerals.) June 19, 2000 Docket No. 1997-281 et al.  
Campbell County Board of County Commissioners, et al. (State Assessed Minerals.)   May 23, 2000 Docket No. 1996-90 
Cherokee Communications (Sales\Use Tax.) May 5, 2000 Docket No. 1999-134  
Fleming Companies (Sales\Use Tax.) April 28, 2000 Docket No. 1999-115 

Helen Emrick (Sales\Use Tax.)

 April 27, 2000 Docket No. 1999-98  
Boak and Pippinger (Sales\Use Tax.)   April 7, 2000 Docket No. 1999-135

 

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