Opinion ID: 2518335
Heading Depth: 1
Heading Rank: 5

Heading: Intervention by Uinta County

Text: [¶14] This Court can easily dispose of the issue of the standing of Uinta County to intervene in the instant proceedings before the Board. Taxpayers contend that the Board erred when it allowed Uinta County to intervene in these proceedings. We have recently settled this issue in Amoco Production Co. v. Dept. of Revenue, 2004 WY 89, 94 P.3d 430 (Wyo. 2004). We held that the Board has authority to allow a county to intervene in a contested case before the Board if the county qualifies for intervention as of right. Id. at ¶13. We determined that a county's challenge to the Department's findings is limited to only the quantity of taxable product or similar error and does not allow intervention into a contested case brought by a taxpayer against the Department challenging substantive methodology decisions by the Department regarding valuation. Id. at ¶¶18-19. Uinta County was allowed to intervene in this case brought by Taxpayers to challenge the Department's choice of methodology and the rule set forth in Amoco prohibits the county's intervention. We find that the Board has erred and reverse the order allowing intervention. Uinta County is dismissed from this appeal.