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BD. OF CTY. COM'RS v. LARAMIE SCH. DIST.

No. 93-234.

884 P.2d 946 (1994)

The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF LARAMIE and The Laramie County Treasurer, In Her Official Capacity, Appellants (Defendants), v. LARAMIE COUNTY SCHOOL DISTRICT NUMBER ONE, Appellee (Plaintiff).

Supreme Court of Wyoming.

November 7, 1994.

Attorney(s) appearing for the Case

Thomas N. Long, Cheyenne, Craig E. Kirkwood, Laramie, and Roberta A. Coates and Cynthia L. Harnett, Cheyenne, for appellants.

J. Kent Rutledge of Lathrop & Rutledge, P.C., Cheyenne, for appellee.

Valerie Hafner Phifer, Lander, for amicus curiae Wyoming County Com'rs Ass'n.

Tracy J. Copenhaver and R. Scott Kath of Copenhaver, Kath & Kitchen, Powell, for amicus curiae Wyoming School Boards Ass'n.

Eric A. Easton, Natrona County Atty., Casper, for amicus curiae Bd. of County Com'rs and Treasurers of Albany, Campbell, Fremont, Natrona, Park, Sublette, Teton and Weston Counties.

Before GOLDEN, C.J., THOMAS, CARDINE and MACY, JJ., and BROWN, J., Retired.

BROWN, Justice, Retired.

Laramie County School District No. One (School District) filed this action to obtain a declaration that: (1) the School District is entitled to interest earned by the Laramie County Treasurer on revenues collected for the School District between the time the revenues were collected and the time they were distributed to the School District; (2) the School District is entitled to the interest paid by taxpayers for delinquent taxes attributable...

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