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BRITT v. FREMONT COUNTY ASSESSOR

No. 05-55.

126 P.3d 117 (2006)

2006 WY 10

Timothy J. and Janet R. BRITT, Appellants (Petitioners), v. FREMONT COUNTY ASSESSOR, Appellee (Respondent).

Supreme Court of Wyoming.

January 18, 2006.

Attorney(s) appearing for the Case

Representing Appellants: Beverly J. Scott, of James and Scott, P.C., Riverton, Wyoming.

Representing Appellee: James Whiting, Deputy Fremont County Attorney, Lander, Wyoming.

Before HILL, C.J., and GOLDEN, KITE, VOIGT, and BURKE, JJ.

BURKE, Justice.

[¶ 1] Appellants, Timothy J. Britt and Janet R. Britt, challenged the ad valorem tax assessment of their cabin located on federal land in Fremont County. The Fremont County Board of Equalization granted the Britts relief. The County Assessor appealed to the State Board of Equalization which reversed the decision of the county board and upheld the assessment. The Britts filed a petition for review of administrative action, and the district...

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