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CITY OF CHEYENNE v. SIMS

No. 4270.

521 P.2d 1347 (1974)

The CITY OF CHEYENNE, a municipal corporation, et al., Appellants (Plaintiffs below), v. A. Kermit SIMS, as Laramie County Assessor, et al., Appellees (Defendants below).

Supreme Court of Wyoming.

May 8, 1974.

Attorney(s) appearing for the Case

William A. Riner, Trierweiler & Bayless, Maxwell Osborn, City Atty., Cheyenne, for appellants.

Thomas J. Carroll, Co. Atty., John F. Lynch, Deputy Co. Atty., Cheyenne, for appellees.

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

Mr. Justice GUTHRIE delivered the opinion of the court.

This case presents the sole question of whether a taxpayer who claims certain property is exempt from taxation may secure relief by virtue of the Declaratory Judgments Act, §§ 1-1049 to 1-1064, W.S. 1957, 1973 Cum.Supp., without first presenting the claim of exemption to the county assessor and county board of equalization.

Appellants filed a complaint seeking to have the district court declare...

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