Opinion ID: 2622768
Heading Depth: 1
Heading Rank: 12

Heading: Application of Wyo. Const. art. 15, งง 3 and 11; Wyo. Const. art. 1, ง 34

Text: [ถ 40] Laws are presumed to be constitutional and all doubts are resolved in favor of constitutionality. The statute's challenger bears the burden of showing unconstitutionality beyond any reasonable doubt. Hede v. Gilstrap, 2005 WY 24, ถ 6, 107 P.3d 158, 163 (Wyo.2005). Article 15, ง 3 provides: All mines and mining claims from which gold, silver and other precious metals, soda, saline, coal, mineral oil or other valuable deposit, is or may be produced shall be taxed in addition to the surface improvements, and in lieu of taxes on the lands, 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. [ถ 41] Article 15, ง 11 provides: (a) All property, except as in this constitution otherwise provided, shall be uniformly valued at its full value as defined by the legislature, in three (3) classes as follows: (i) Gross production of minerals and mine products in lieu of taxes on the land where produced; (ii) Property used for industrial purposes as defined by the legislature; and (iii) All other property, real and personal. (b) The legislature shall prescribe the percentage of value which shall be assessed within each designated class. All taxable property shall be valued at its full value as defined by the legislature except agricultural and grazing lands which shall be valued according to the capability of the land to produce agricultural products under normal conditions. The percentage of value prescribed for industrial property shall not be more than forty percent (40%) higher nor more than four (4) percentage points more than the percentage prescribed for property other than minerals. (c) The legislature shall not create new classes or subclasses or authorize any property to be assessed at a rate other than the rates set for authorized classes. (d) All taxation shall be equal and uniform within each class of property. The legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal. [ถ 42] Article 1, ง 34 provides: All laws of a general nature shall have a uniform operation. [ถ 43] BP has failed to meet the burden imposed on it in this regard. Moreover, these arguments are not supported by reference to pertinent authority or by cogent argument and we need not address them further.