Opinion ID: 2622768
Heading Depth: 1
Heading Rank: 9

Heading: Application of Wyo. Stat. Ann. ง 39-2-201(j)

Text: [ถ 34] We agree with the SBOE, the district court, and DOR that ง 39-2-201(j) should not be given a retroactive application. See Pohl v. Wyoming Workers' Safety and Compensation Division, 980 P.2d 816, 820 (Wyo.1999) (and cases cited therein). We also conclude that the SBOE's findings that the events triggering the dispute in this case occurred prior to the enactment of ง 39-2-201(j) are supported by substantial evidence. This holds true as well for the conclusion that it was BP's failure to timely remedy the problems identified in the DOR's 1990 directive that delayed the final resolution of this matter. What BP characterized as waiver based on delay simply is not supported by the record below. Moreover, by its very terms ง 39-2-201(j) applies only to production reported pursuant to W.S. 39-2-208. Wyo. Stat. Ann. ง 39-2-208 (Michie 1997) was also enacted in 1990, so the 1980-86 production at issue here could not have been reported under ง 39-2-201(j). Thus, this issue (or as presented by BP, combination of issues) does not mandate reversal of either the district court or the SBOE.