Court Opinion

ID: 9572228
Source: CourtListenerOpinion
Date Created: 2023-08-21 20:39:52.407857+00
Date Added: 2024-06-11T12:32:02.775230
License: Public Domain

CARDINE, Justice,
specially concurring.
I join in the separate opinion filed by Justice Thomas.
THOMAS, Justice
(Separate opinion in which CARDINE, Justice, joins).
The issue in this case is whether, except for severed minerals, an assessment ratio which essentially varies from 11.5% to 8% of current value (with some special provisions such as “11.5% of current replacement cost of new less depreciation” for personal property; “25% of 1967 replacement cost new” for residential-commercial property; and “8% of productivity capacity” for agricultural land) can be sustained when tested against the Constitution of the State of Wyoming. The constitutional language to be invoked is:
“All property, except as in this constitution otherwise provided, shall be uniformly assessed for taxation, and the legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal.” Art. 15, § 11, Constitution of the State of Wyoming.
The disparate assessment ratios provided by the State Board of Equalization clearly contravene the constitutional requirement of uniformity and must be declared unlawful. This result has been predictable in Wyoming at least since Bunten v. Rock Springs Grazing Association, 29 Wyo. 461, 215 P. 244 (1923).
It also is clear that the application of a ratio to assessed valuations constitutes an exercise of the power of taxation. That is not constitutionally a prerogative of the executive branch. Here the emphasis is upon the provision in Art. 15, § 11, Constitution of the State of Wyoming, that “the legislature shall prescribe such regulations as shall secure a just valuation for taxation of all property, real and personal.” The authority given to the State Board of Equalization to “equalize the valuation on all property in the several counties for the state revenue,” Art. 15, § 10, Constitution of the State of Wyoming, does not justify the regulation attacked in this instance. It is the responsibility of the legislature to correct the tax formula in order that the requirement that “[a]ll taxation shall be equal and uniform,” found in Art. 1, § 28, Constitution of the State of Wyoming, may be satisfied.
While the judicial branch of government has no authority to settle the taxing formula, it must intervene to enforce the Constitution. This is accomplished in this instance by setting the assessment ratio at 11.5%, a factor justified by the record, unless the legislature promptly responds in the performance of its constitutional duties. For that purpose, the case must be remanded to the district court to enter a decree which will set the assessment ratio at 11.5% on all classes of property, subject to corrective action by the legislature prior to March 15, 1988.
ORDER DENYING PETITION FOR REHEARING
This case came on before the Court upon the Petition for Rehearing and Brief in Support of Petition for Rehearing filed by Respondents State Board of Equalization, Department of Revenue and Taxation, State of Wyoming, and the Court having reviewed the file, the record of the Court, and the opinion of the Court in this case, and having carefully considered the matter, finds that:
This is not a case in which the status quo is unlawful not only because it is unconstitutional but also because it is void; that is because the separation-of-powers provision of the Wyoming Constitution providing that the authority and obligation to establish state taxes is vested in the legislature and cannot be assumed by or delegated to the State Board of Equalization nor to any executive agency;
The essence of the Petition for Rehearing is that the March 1,1988 date by which the legislature is mandated to impose the *246tax should be extended for essentially an additional year or beyond the next general election. A partial justification for the requested extension is to permit the presentation of a constitutional amendment to the electorate which, if adopted, could grant additional legislative flexibility and exercised discretion. The issue has been presented properly and has been carefully considered by the Court. There is no justification nor authority for us to declare the Constitution of Wyoming in abeyance for an entire year and for taxes levied during 1988. The danger to the proper maintenance of governmental services arising out of a void system for levying taxes is apparent; and the Petition for Rehearing must therefore be denied.
It therefore is
ORDERED that the Petition for Rehearing filed herein on January 14, 1988 be, and it hereby is, denied.
BY THE COURT: *
/s/ C. Stuart Brown C. STUART BROWN CHIEF JUSTICE

 BROWN, C.J., dissents and would grant the Petition for Rehearing to delay application of the decision to January 1, 1989.