Memorial Hospital of Laramie County v. Department of Revenue & Taxation

GOLDEN, Justice.

Memorial Hospital of Laramie County (hospital) asserts that the trial court erred in dismissing its declaratory judgment action against the Department of Revenue and Taxation (department) for lack of subject matter jurisdiction. We will reverse. Because the hospital’s suit raises substantive issues identical to those raised in Sublette County School District No. 1 v. State Board of Equalization, 770 P.2d 218 (Wyo. 1989), we remand for disposition consistent with our decision in that case.

On March 12, 1986, the hospital entered into a construction management agreement with…