Opinion ID: 2622768
Heading Depth: 1
Heading Rank: 8

Heading: Application of Wyo. Stat. Ann. ง 39-2-214(a)

Text: [ถ 32] BP also relies to a great extent on the application of Wyo. Stat. Ann. ง 39-2-214(a) (Michie 1997) (enacted in 1991), contending that it precludes the SBOE from making the decision that it made. That statute provides: (a) Effective until March 1, 1994, the department is authorized to rely on final audit findings under W.S. 9-2-2003, taxpayer amended returns or department review, and to certify mine product valuation amendments for production in calendar year 1985 and thereafter, to the county assessor of the county in which the property is located, to be entered upon the assessment rolls of the county and taxes computed and collected thereon subject to appeal under subsection (g) of this section. [ถ 33] In particular, BP contends that the district court erred in concluding that BP did not raise this issue below. It is evident from the SBOE's order that this statute did not enter into its reasoning process. The district court declined to address it because it was not raised below. We agree with the district court and the DOR that BP failed to clearly join this matter as an issue below, or to ask the SBOE to reconsider its order in light of its failure to address the statute BP now places as central to the resolution of this dispute Therefore, we will not further consider it here. [17]