In Amax Coal West, Inc. v. Wyoming State Board of Equalization, 896 P.2d 1329 (Wyo. 1995), the court found, pursuant to earlier versions of the statute, that, since Amax had neither appealed the valuation for ad valorem taxes nor "applied for a refund of any excess taxes it had paid pursuant to WYO. STAT. 39-6-304(g) (1985) (repealed 1988)," it waived its right to later contest the tax. 896 P.2d at 1332-33. A strong inference can be drawn from the court's language that the right to apply for a refund of ad valorem taxes exists separately from the right to appeal the valuation within thirty days.