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PINE BLUFFS v. STATE BOARD OF EQUAL.

No. 2867

79 Wyo. 262 (1958)

333 P.2d 700

In the matter of the appeal of the Town of Pine Bluffs, Wyoming, from the order, findings and opinion of the State Board of Equalization in the matter of the objections of various Wyoming municipalities (protestants) to the valuation and assessment of their electric utility properties by the State Board of Equalization for the State of Wyoming for tax purposes for the year 1957. State Board Case No. 301. (And 11 other cases consolidated for trial as shown by Order of February 25, 1958.) Appellants (Petitioners below) vs. The State Board of Equalization of the State of Wyoming Appellee (Respondent below).

Supreme Court of Wyoming

December 16, 1958

Attorney(s) appearing for the Case

For the appellants the cause was submitted upon the briefs and also oral argument of Joseph F. Maier of Torrington, Wyoming, and D.N. Sherard, of Wheatland, Wyoming.

For the appellee the cause was submitted upon the briefs and also oral argument of Honorable Thomas O. Miller, Attorney General, and Ralph M. Kirsch, Special Assistant Attorney General, both of Cheyenne, Wyoming.

Heard before Blume, C.J., and Harnsberger and Parker, JJ.

OPINION

Mr. Chief Justice BLUME delivered the opinion of the court.

This case involves the question as to whether or not the property of electric light plants owned by municipalities in this state is taxable in accordance with Ch. 49, S.L. of Wyoming, 1957.

The property of twelve municipalities in the state is involved herein, namely, the property of the following towns: Pine Bluffs, Torrington, Wheatland...

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