Town of Pine Bluffs v. Eisele

DAVIS, Justice.

[¶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 administrative remedies available to it. Although we do so on a different basis than the district court, we affirm.

ISSUES PRESENTED

[¶2] We have reorganized and restated the issues raised by the parties as follows:

1. Must a taxpayer exhaust administrative…