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TOWN OF PINE BLUFFS v. EISELE

S-17-0027.

403 P.3d 126 (2017)

2017 WY 117

The TOWN OF PINE BLUFFS, Wyoming, Appellant (Plaintiff), v. Trudy L. EISELE, Laramie County Treasurer; Kenneth Guille, Laramie County Assessor; and Laramie County, Wyoming Appellees (Defendants).

Supreme Court of Wyoming.

October 3, 2017.

Attorney(s) appearing for the Case

Representing Appellant: Alexander K. Davison and Caleb C. Wilkins of Patton & Davison, Cheyenne, Wyoming. Argument by Mr. Wilkins.

Representing Appellee: J. Mark Stewart of Davis & Cannon, LLP, Cheyenne, Wyoming.

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

[¶1] The Town of Pine Bluffs owns and operates a day care facility. Laramie County taxed the facility based upon its conclusion that it was not used primarily for a governmental purpose. The Town sought an injunction in Laramie County District Court. That court dismissed the complaint, finding that the Town failed to exhaust...

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