(DOWNLOAD) "Uprc v. State Bd. of Equalization" by Supreme Court of the United States # Book PDF Kindle ePub Free
eBook details
- Title: Uprc v. State Bd. of Equalization
- Author : Supreme Court of the United States
- Release Date : January 18, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
Union Pacific Resources Company (UPRC) here charges the Wyoming State Board of Equalization (Board) with acting illegally in declining to exercise jurisdiction to decide UPRCs petition for a declaration concerning the point of valuation to determine taxable value for oil and gas production. After this courts decision in Union Pacific Resources Co. v. State of Wyoming, 839 P.2d 356 (Wyo. 1992), (UPRC I), UPRC filed its petition seeking a determination of the point of valuation, which the Board dismissed. The Board ruled, in the absence of appropriate rules for proceedings in which declaratory relief was sought, it would decline jurisdiction even though Wyo. Stat. § 39-1-304(a)(iv) (Supp. 1992) might support its authority to grant such relief. The Board concluded it was not permitted by statute to undertake the appropriate rulemaking unless there was a petition filed by an interested party or by the Department of Revenue. When judicial review of the order of dismissal was pursued in the district court, that court affirmed the Board. We are satisfied the Board was not required to conduct a declaratory proceeding and issue an advisory ruling in this situation. The judgment of the district court is affirmed.
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