(Download) "Hillard v. Big Horn Coal Company" by Supreme Court of Wyoming # eBook PDF Kindle ePub Free
eBook details
- Title: Hillard v. Big Horn Coal Company
- Author : Supreme Court of Wyoming
- Release Date : January 07, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
These cases are here pursuant to the provisions of the Wyoming Administrative Procedure Act and the Wyoming Rules of Civil Procedure relating to appeals from administrative decisions. The substantive setting is familiar to this Court. C F &; I Steel Corp. v. State Board of Equalization, Wyo., 492 P.2d 529 (1972), and J. Ray McDermott &; Co. v. Hudson, Wyo., 370 P.2d 364 (1962). It encompasses the constitutional and statutory provisions relating to the State Board of Equalization (hereafter referred to as the Board) and its prescribed role in the tax structure of the State of Wyoming. These cases involve taxation of coal production and center upon the activities of the Board (required to be legislatively created by Art. 15, § 9, Wyo.Const., and the duties of which are prescribed by Art. 15, § 10, Wyo. Const.) in effectuating the mandate found in Art. 15, § 3, Wyo.Const., that, "All mines * * * from which * * * coal * * * is or may be produced shall be taxed in addition to the surface improvements, * * * on the gross product thereof, as may be prescribed by law; provided, that the product of all mines shall be taxed in proportion to the value thereof." This result is to be achieved with due regard to the constitutional requirements that all property is to be uniformly assessed for taxation (Art. 15, § 11, Wyo.Const.), and all taxation will be equal and uniform (Art. 1, § 28, Wyo.Const.). The legislature has provided a statutory framework pursuant to which the production from coal mines is to be returned and assessed. Section 39-222, W.S. The owner must file a sworn assessment schedule statement setting forth the gross production, and this statement must also include such information as the Board has requested to determine value. Sections 39-223 and 39-227.3, W.S. The Board must then compute the value of the gross production and fix the valuation. Sections 39-224 and 39-227.4, W.S. See generally, C F &; I Steel Corp. v. State Board of Equalization, supra, and J. Ray McDermott &; Co. v. Hudson, supra. The Board has general statutory authority to prescribe a system or systems for establishing the uniform valuation of all properties. Section 39-26(l), W.S.; and J. Ray McDermott &; Co. v. Hudson, supra. In performing its constitutional and statutory functions the Board may arrive at different valuations for different property, but the method or system used by the Board must lead to a fair value, and the properties must be assessed at a uniform rate. Scott Realty Co. v. State Board of Equalization, Wyo., 395 P.2d 289 (1964). The Board does have authority to equalize the values where that is appropriate in order to meet the constitutional requirements. The burden is on the taxpayer to establish any overevaluation. Weaver v. State Board of Equalization, Wyo., 511 P.2d 97 (1973), and Scott Realty Co. v. State Board of Equalization, supra.