State Board of Equalization v. City of Lander

TAYLOR, Justice.

The Constitution and laws of the State of Wyoming exempt from taxation property *846which is used “primarily” for a “governmental purpose.” In this appeal, we are asked to determine if property owned by one governmental entity that is partially leased to another governmental entity is subject to taxation. The State Board of Equalization found that the leased portion of the property was subject to taxation by a third governmental entity. On appeal, the district court disagreed and determined the property was exempt from taxation.

Although our rationale differs, we affirm the…