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MOUNTAIN VISTA RET. v. FREMONT CO. ASSESSOR

No. S-14-0282.

356 P.3d 269 (2015)

2015 WY 117

MOUNTAIN VISTA RETIREMENT RESIDENCE, Appellant (Petitioner), v. FREMONT COUNTY ASSESSOR, Appellee (Respondent).

Supreme Court of Wyoming.

September 2, 2015.

Attorney(s) appearing for the Case

Representing Appellant: Thomas N. Long and Aaron Lyttle of Long Reimer Winegar Beppler LLP, Cheyenne, WY. Argument by Mr. Lyttle.

Representing Appellee: Jodi A. Darrough , Deputy Fremont County Attorney, Lander, WY.

Before BURKE, C.J., and HILL, KITE, DAVIS, and FOX, JJ.

[¶ 1] Mountain Vista Retirement Residence (Mountain Vista) challenged the Fremont County Assessor's 2012 property tax assessment to the Fremont County Board of Equalization (County Board), claiming an exemption. The County Board affirmed the county assessor's determination that Mountain Vista is nonexempt from paying property...

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