City of Cheyenne v. Board of County Commissioners

The county placed upon its tax assessment roll for the years 1964 to 1969, inclusive, five buildings owned by the City of Cheyenne, Wyoming, and located upon its municipally owned and operated airport. The buildings in question were leased by the city to profit-making private corporations or individuals on fairly short-term leases, and according to the county were not being used for governmental purposes. The city disagreed, claimed that the buildings were exempt from taxation, refused to pay the taxes levied, and in 1969 commenced an action to obtain a judgment declaring and fixing “the…