Oakley v. Fremont County Community College District

BROOKS, District Judge.

[¶ 1] The Fremont County Assessor (the Assessor) appeals from a decision of the district court exempting from taxation certain property in Riverton owned by Central Wyoming College (CWC). We reverse because the district court’s holding was not in accordance with Article 15, § 12 of the Wyoming Constitution.

ISSUE

[¶ 2] The parties agree that the sole issue on appeal is whether certain lots within CWC’s business park are exempt from taxation based on their current use.

FACTUAL BACKGROUND

[¶ 3] CWC is a public, non-profit, fully accredited, two-year community college that was…