Amax Coal Co. v. Wyoming State Bd. of Equalization
In Amax Coal Co. v. Wyoming State Bd. of Equalization, 819 P.2d 825, 827 n.4 (Wyo. 1991) the taxpayer challenged the Department's assessment as it related to both severance and ad valorem taxes. A portion of the Board's order found in favor of the taxpayer, holding that the Department erred in refusing to allow a deduction for reclamation costs.
On appeal, Amax Coal Co. challenged the Department's standing to appeal the Board's decision regarding reclamation costs.
Noting that standing "'is a concept used to determine whether a party is sufficiently affected to insure that a justiciable controversy is presented to the court,'" the Court found the Department's appeal appropriate because:
The allocation of reclamation costs to non-mining activities and the Board's allowance of a deduction from the taxable value of the coal provide a direct and significant negative impact on the amount of ad valorem and severance taxes collected by the State. Amax Coal Co., 819 P.2d at 831-32 .