Helmut v. Mueller Limited Partnership v. TreanorAnnotate this Case
The Supreme Court affirmed the order of the district court affirming the decision of the Wyoming State Board of Equalization (state) reversing the decision of the Washakie County Board of Equalization (county board) reversing the valuations of the Washakie County Assessor classifying Taxpayers’ four properties as either residential or vacant residential for tax purposes, holding that Taxpayers’ property did not qualify for classification as agricultural lands.
Taxpayers separately owned four parcels of land in Washakie County, Wyoming. In March 2014, the Assessor issued notices of assessment for Taxpayers’ properties classifying the parcels as either residential or residential vacant. The county board reversed the valuations, concluding that Taxpayers had demonstrated that their properties met the four requirements under Wyo. Stat. Ann. 39-13-103(b)(x)(B) to be taxed as agricultural land. The state board reversed. The district court affirmed. The Supreme Court affirmed, holding that Taxpayers failed to meet their burden to overcome the presumption in favor of the Assessor’s assessments.