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STATE BD. OF EQUALIZATION v. CITY OF LANDER

No. 93-211.

882 P.2d 844 (1994)

The STATE BOARD OF EQUALIZATION for the State of Wyoming, Appellant (Respondent), v. The CITY OF LANDER, a Municipal Corporation, Appellee (Petitioner).

Supreme Court of Wyoming.

October 3, 1994.

Attorney(s) appearing for the Case

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Sr. Asst. Atty. Gen., Cheyenne, representing appellant.

Rick L. Sollars, Lander City Atty., and John T. Pappas, Lander, representing appellee.

Before GOLDEN, C.J., and THOMAS, CARDINE, MACY, and TAYLOR, JJ.

TAYLOR, Justice.

The Constitution and laws of the State of Wyoming exempt from taxation property which is used "primarily" for a "governmental purpose." In this appeal, we are asked to determine if property owned by one governmental entity that is partially leased to another governmental entity is subject to taxation. The State Board of Equalization found that the leased portion of the property was subject to taxation by...

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