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WEAVER v. STATE BOARD OF EQUALIZATION

No. 4185.

511 P.2d 97 (1973)

William V. WEAVER and Ladene P. Weaver, Appellants (Petitioners below), v. STATE BOARD OF EQUALIZATION for the State of Wyoming, Appellee (Respondent below).

Supreme Court of Wyoming.

June 25, 1973.

Attorney(s) appearing for the Case

Lathrop, Uchner & Mulliken and David D. Uchner, Cheyenne, for appellants.

Robert J. Oberst, Special Asst. Atty. Gen., Cheyenne, for appellee.

Before PARKER, C.J., and McEWAN, GUTHRIE, and McINTYRE, JJ.

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

The Weavers own various lands in Sections 17 and 18, Township 14 North, Range 66 West of the 6th P.M., Laramie County, located a short distance north of the Cheyenne city limits. When the county assessor valued such property for 1971 tax purposes at an amount much higher than that at which it had been previously assessed,1 the Weavers filed a written protest with

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