Wyoming Supreme Court December 17, 2002, 01-249 (Wyodak Resources Development Corp. v. Wyoming Department of Revenue)

KITE, Justice.

[¶ 1] Wyodak Resources Development Corporation (Wyodak) challenged the valuation of coal produced from its mine in Campbell County for the years 1992 through 1995, 1998, and 1999. Most of Wyodak’s coal is sold under one long term contract with the joint owners of the nearby Wyodak power plant: Black Hills Corporation (Black Hills) — Wyodak’s parent company — and Pa-

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cifiCorp.