Teton County Assessor v. Aspen S, Llc
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The case involves a dispute between the Teton County Assessor and Aspen S, LLC along with the Kelvin and Nancy Stirn Trusts. The landowners in Teton County contested the reclassification of their property from "agricultural" to "non-agricultural" by the Teton County Assessor. The Teton County Board of Equalization held a contested case hearing and found that the County Assessor's removal of the agricultural classification was incorrect. The County Assessor then appealed this decision to the State Board of Equalization.
The State Board of Equalization consolidated the cases and sided with the County Assessor, stating that the County Board of Equalization had rejected the Assessor's determination without sufficient explanation. However, the State Board also assessed all the evidence independently and found that the taxpayers had not met their burden of proof. The landowners then sought judicial review of the agency's action in the district court, a portion of whose decision was adverse to the Teton County Assessor who now seeks further judicial review in the Supreme Court of Wyoming.
The Supreme Court of Wyoming reversed and remanded the case, finding that the County Board of Equalization's decision lacked necessary findings of fact and conclusions of law as required by the Wyoming Administrative Procedure Act (WAPA). This lack of necessary findings and conclusions rendered the record insufficient for judicial review, causing the County Board of Equalization to act arbitrarily and capriciously. The case was remanded to the district court, with instructions to remand to the State Board of Equalization, which was instructed to remand to the Teton County Board of Equalization for findings and conclusions as required by WAPA.
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