Opinion ID: 2622768
Heading Depth: 1
Heading Rank: 10

Heading: Application of Wyo. Stat. Ann. 39-3-102(b) and Application of the BHP Case

Text: [ถ 35] BP contends that the district court committed reversible error when it confused the statutory provisions in Title 39, Chapter 2 (Assessment), Articles 2 and 3 with Title 39, Chapter 3 (Collection) and thereafter held W.S. ง 39-3-102(b) applies exclusively to assessments by the county (Ch.2, Art. 3) rather than revaluations (Ch.2, Art. 2) initiated by the state. BP also contends that the district court erred in relying on Wyoming State Tax Commission v. BHP Petroleum, Inc., 856 P.2d 428 (Wyo.1993). [ถ 36] While the district court's decision letter may not be a model of clarity in this regard, it is readily evident that if there was any error at all, it was a matter of the district court misspeaking and not the source of an error which requires reversal of either the district court's order or the order of the SBOE. The district court's application of the subject statute and the BHP Petroleum case did not create an error that requires reversal of this case. See SBOE's findings 79-81.