Town of Pine Bluffs v. Eisele, 2017 WY 117

Summary

The Wyoming Supreme Court affirmed dismissal of the Town of Pine Bluffs’ complaint concerning taxation of its day care facility. The Court held that exhaustion of administrative remedies was not required before seeking relief under Wyo. Stat. Ann. § 39-13-109(c)(i), but concluded that the alleged assessment was, at most, erroneous rather than illegal because the assessor had authority to assess the property and the exemption depended on a factual determination regarding governmental use. The Court held that the statutory injunction remedy therefore did not apply.

Holdings

1. A taxpayer is not required to exhaust administrative remedies before seeking injunctive relief under § 39-13-109(c)(i), because the statute provides a separate remedy to enjoin illegal assessments and requiring exhaustion would render it futile.
2. No. The Town's claim that the day care property was exempt because used primarily for a governmental purpose is an erroneous assessment, not an illegal assessment, and § 39-13-109(c)(i) does not provide a remedy for erroneous assessments.

Questions Presented

1. Must a taxpayer exhaust administrative remedies before seeking an injunction or other relief from the district court under Wyo. Stat. Ann. § 39-13-109(c)(i)?
2. Does the complaint, when allegations are regarded as true and viewed in the light most favorable to the Town, assert any claim that would entitle it to relief under Wyo. Stat. Ann. § 39-13-109(c)(i)?

Disposition

affirmed