APPEAL OF PARADISE VALLEY COUNTRY CLUB

No. 87-79.

748 P.2d 298 (1988)

In the Matter of the Appeal of PARADISE VALLEY COUNTRY CLUB from the State Board of Equalization 1983, 1984, and 1985 Tax Assessments. PARADISE VALLEY COUNTRY CLUB, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

January 11, 1988.


Attorney(s) appearing for the Case

Jeffrey C. Gosman, Casper, for appellant.

Joseph B. Meyer, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Robert J. Walters, Asst. Atty. Gen., for appellee.

Before BROWN, C.J., and THOMAS, CARDINE, URBIGKIT and MACY, JJ.


URBIGKIT, Justice.

We are presented with a real estate tax reassessment for a private golf club raising issues of the process used, the amount of increase of 2200 percent, and the denial of any protest hearing. Equality and fairness issues of a constitutional perspective were included in the various challenges made to the reassessment and tax increase. We remand on a procedural basis for the taxpayer to be provided a hearing.

ISSUES PRESENTED

1...

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