Opinion ID: 2622768
Heading Depth: 1
Heading Rank: 5

Heading: Does the SBOE's Decision to Allow Sweetwater County to Intervene Constitute Reversible Error

Text: [ถ 22] This contention looks to our decision in the case Amoco Production Company v. Department of Revenue, 2004 WY 89, ถถ 9-27, 94 P.3d 430, 436-442 (Wyo.2004), for its vitality. BP asserts that this Court must reverse the district court's decision and remand this matter back to the SBOE with instructions that Sweetwater County be dismissed from the proceedings along with the testimony and evidence made before the [SBOE]. The instant case differs from the case cited immediately above in that here Sweetwater County did not take a position adverse to that of the DOR, indeed Sweetwater County's position mirrored that of the DOR. Id., at ถ 24, 94 P.3d at 440-41. It also differs in that Sweetwater County, at least arguably, had a legally protected interest in a quantities validation program for collection: Remembering our rule of strict construction, and given that the legislature has made no further amendments to the relevant tax statutes, we find that the legislature did not intend to expand the role of the counties in the valuation process. We have previously summarized the roles of the parties in the property valuation process: There exists then, under current state taxation methodology, three state players and the counties: the state Department of Revenue with the collection and taxation supervision responsibilities; the State Board of Equalization with a semi-judicial appeal and supervisory responsibility; and the Mineral Audit Division of the Department of Audit with a delinquency audit responsibility; and finally, county governments which have a direct pecuniary interest in the collection of the ad valorem tax. Value is established by the Department of Revenue subject to appeal to the State Board of Equalization with the function of the counties regarding ad valorem tax only limited to a quantities validation program for collection. Union Pacific Resources Co. v. State, 839 P.2d 356, 377 (Wyo.1992). We believe the role of the counties remains the same. The only difference is that now a county can bring a contested case before the Board to challenge Department findings as to quantity or any similar alleged error. A county cannot challenge a decision by the Department regarding valuation methodology or any substantive decision regarding the application of a chosen valuation methodology, including the definition of inputs into valuation equations. Id., at ถ 20, 94 P.3d. at 439. [ถ 23] Although we also held that the SBOE's rule on intervention [16] was null and void, here Sweetwater County's intervention was arguably proper under W.R.C.P. 24(a). Id., at ถถ 14-16, 94 P.3d at 437-38. A continuation of our holding in the Amoco Production case was this: The Department, in its brief, presents no argument as to the propriety of the intervention by Uinta County into the administrative case. Instead, the Department argues that this Court should review the merits of the issue presented by Uinta County in the name of judicial economy. The Department informs this Court that it has accepted the ruling of the Board on this issue and has informed all affected taxpayers to include production taxes and royalties as direct production costs. The taxpayers, predictably, have appealed the Department's decision. The Department argues that, since this Court will have to decide the issue at some point, it might as well do so now. This argument, however, ignores the procedural posture of this case. We have already held that Uinta County had no authority to intervene. We have also held that Uinta County cannot legally challenge the initial decision by the Department on this issue. Thus, this issue has no place in this particular proceeding at this stage. Judicial economy cannot be invoked as a pretext for this Court to issue an advisory opinion. We decline to review the issue on the merits. The contested case should have proceeded without the intervention of Uinta County or a review of the issue brought by Uinta County. Uinta County is dismissed from this appeal. Upon remand, Uinta County, as well as the issue it presented, must be dismissed from the action. Id., at ถ 26, 94 P.3d at 441. [ถ 24] Amoco simply does not present cogent argument nor does it cite pertinent authority that allowing intervention as a matter of right was reversible error under the circumstances of this case, especially in consideration of the circumstance that the evidence presented at hearing would likely have been identical whether Sweetwater County was a party or not. We hold that the SBOE's decision to allow Sweetwater County to intervene does not require reversal.