City of Cheyenne v. Sims

This case presents the sole question of whether a taxpayer who claims certain property is exempt from taxation may secure relief by virtue of the Declaratory Judgments Act, §§ 1-1049 to 1-1064, W.S. 1957, 1973 Cum.Supp., without first presenting the claim of exemption to the county assessor and county board of equalization.

Appellants filed a complaint seeking to have the district court declare that a certain structure erected on Cheyenne Municipal Airport property which had been assessed and taxed by Laramie County officials for the years 1969, 1970, and 1971, was exempt from taxation during…