A nonprofit retirement residence providing additional personal services to residents for a fee is neither a charitable nor benevolent association and is not entitled to real estate tax exemption, the Supreme Court of Wyoming has held. Mountain Vista Retirement Residence accepts applicants 55 or older and capable of independent living without assistance. Applicants normally pay an entry fee and make monthly payments for additional services, which include property taxes, cable, utilities, snow removal, and general maintenance. The County assessor denied exemption and the County Board affirmed. The County Board concluded that the organization did not operate as a charity because it served “a...