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OAKLEY v. FREMONT COMMUNITY COLLEGE DIST.

No. S-09-0261.

236 P.3d 1004 (2010)

2010 WY 106

Eileen OAKLEY, Fremont County Assessor, Appellant (Respondent), v. FREMONT COUNTY COMMUNITY COLLEGE DISTRICT d/b/a Central Wyoming College, Appellee (Petitioner).

Supreme Court of Wyoming.

July 30, 2010.

Attorney(s) appearing for the Case

Representing Appellant: Jodi A. Darrough, Fremont County Attorney's Office, Lander, Wyoming.

Representing Appellee: Frank B. Watkins of Frank B. Watkins, P.C., Riverton, Wyoming.

Before KITE, C.J., and GOLDEN, VOIGT, and BURKE, JJ, and BROOKS, D.J.

BROOKS, District Judge.

[¶ 1] The Fremont County Assessor (the Assessor) appeals from a decision of the district court exempting from taxation certain property in Riverton owned by Central Wyoming College (CWC). We reverse because the district court's holding was not in accordance with Article 15, § 12 of the Wyoming Constitution.

ISSUE

[¶ 2] The parties agree that the sole issue on appeal is whether certain lots within

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