Opinion ID: 2509156
Heading Depth: 1
Heading Rank: 40

Heading: Deference to the Department's interpretation

Text: 129. When we take the evidence in the case into account, in light of all of the pertinent provisions of statute, we conclude that Western's booster compressors and glycol dehydrator are not a processing facility. 130. We also conclude that the Department's interpretation does not conflict with legislative intent, and defer to the Department's conclusion that Western's booster compressor and glycol dehydrator are not a processing facility. Board of County Commissioners, Sublette County, v. State Board of Equalization, id., ถ16 ( Wyo. 2001). 131. Our ruling is complicated by a concession from Bolles that there may be a little ambiguity in the definition of processing facility. We conclude that any such ambiguity can be resolved in the same manner that we have resolved the ambiguity with respect to the definition of dehydrator. Supra., ถ116. The definition of processing and the valuation methods that employ the definition were enacted in 1990. 1990 Wyo. Sess. Laws, Ch. 54. The universe of natural gas processing facilities for conventional natural gas production was certainly known to the legislature in 1990, and provides a paradigm for construction of the statute. In contrast, we conclude that the facilities related to coalbed methane were not similarly known and could not have been a premise for the statutes enacted by the legislature.