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IN RE DEROMEDI

No. 01-5.

45 P.3d 1150 (2002)

2002 WY 69

In the Matter of the Appeal of Shelley DEROMEDI, Hot Springs County Assessor. Shelley Deromedi, Hot Springs County Assessor, Appellant (Petitioner), v. Town of Thermopolis, Appellee (Respondent).

Supreme Court of Wyoming.

May 7, 2002.

Attorney(s) appearing for the Case

Dan O. Caldwell III, Hot Springs County and Prosecuting Attorney, and Daniel L. Forgey, Special Deputy Hot Springs County and Prosecuting Attorney, Thermopolis, Wyoming, Representing Appellant. Argument by Mr. Caldwell.

Michael S. Messenger of Messenger & Jurovich, Thermopolis, Wyoming, Representing Appellee.

Before LEHMAN, C.J., and GOLDEN, HILL, KITE, JJ., and SPANGLER, D.J., Retired.

GOLDEN, Justice.

[¶ 1] Appellee Town of Thermopolis (Town) established a public museum to house donated western wax figures and provide other scientific, educational, and cultural activities and displays. The Town entered into an agreement with a for-profit corporation to operate the museum and charge an admission fee to patrons. The Appellant Hot Springs County Assessor (Assessor) denied the Town a property tax exemption, the Hot Springs County Board of Equalization...

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