Appeal of Pine Bluffs v. State Board of Equalization

OPINION

This case involves the question as to whether or not the property of electric light plants owned by municipalities in this state is taxable in accordance with Ch. 49, S. L. of Wyoming, 1957.

The property of twelve municipalities in the state is involved herein, namely, the property of the following towns: Pine Bluffs, Torrington, Wheatland, Cody, Basin, Lusk, Gillette, Powell, Lingle, Upton, Guernsey and Fort Laramie.

The municipalities involved herein each own and operate an electric light and power plant. On January 18, 1957, the State Board of Equalization notified the appellant…