Legal Opinion
Paradise Valley Country Club v. Wyoming State Board of Equalization
Wyoming Supreme Court
Decided January 11, 1988No. 87-79PublishedCited by 5 opinions
1Opinion of the Court
URBIGKIT, Justice.
We are presented with a real estate tax reassessment for a private golf club raising issues of the process used, the amount of increase of 2200 percent, and the denial of any protest hearing. Equality and fairness issues of a constitutional perspective were included in the various challenges made to the reassessment and tax increase. We remand on a procedural basis for the taxpayer to be provided a hearing.
ISSUES PRESENTED
1. Reassessment without notice violates due process under Art. 1, § 6, Wyoming Constitution and the Fourteenth Amendment to the United States Constitution—…
2Cases cited32 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Armstrong v. ManzoSupreme Court of the United States · 1965
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- Grannis v. OrdeanSupreme Court of the United States · 1914
- Windsor v. McVeighSupreme Court of the United States · 1876
27 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
- Indianapolis Historic Partners v. State Board of Tax CommissionersIndiana Tax Court · 1998
- At & T Communications of Mountain States, Inc. v. State Board of EqualizationWyoming Supreme Court · 1989
- Pathfinder Mines Corp. v. State Board of EqualizationWyoming Supreme Court · 1988
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992