, 1899-03-10
At.
COUNTY BOARDS OF EQUALIZATION.
House Bill No. so.

An Act to amend and re-enact Section I of Chapter SO of the Session
Laws of lssO-s1, approved January sh, 1891, relating to Boards
of County Commissioners a Boards of Equalization.
Be it Enacted by the Legislature of the State of Wyoming:
Section l. That Section I of Chapter sc of the Session
Laws of 1S9O-91, approved January Sth, 1891, be and the
same is hereby amended and re-enacted so as to read as fol
lows.
Sec. Z. That Section 3SO1 of the Revised Statutes
of Wyoming, amended by the said Act, hereby repealed, is
hereby revived and continued in full force and effect, the
same as if the said Act hereby repealed had never been en-
acted, and the same shall read as follows:
Sec. 1901. The Board of County Commissioners of
each County shall constitute a Board of Equalization for the
correction and completion of the assessment roll for their
respective counties and the said Board shall hold two regu-
lar meetings in each yearat the Office of the County Clerk,at
the County seat, as follows:
Commencing on the 4h Monday in June and con
tinuing in session not exceeding fifteen days; and also on
the Fourth Monday in July and continuing in session for not
less than three nor more than six consecutive days, at each
of which meetings the Assessor shall be present and advise
the Board. Said Board shall at its first meeting add to said
assessment roll any taxable property in their County not
included in the assessment as returned by the Assessor, and
shall assess the value thereof, and shall hear and determine
the complaint OF all persons, companies, associations and
corporations, feeling aggrieved by the assessment of their
property as returned by the assessor or by the assessment
as returned by the assessor of the property of any other
person, company, association and corporation, provided,
however, that such complaint shall be made, heard and de-
termined in the manner hereinafter provided. And the said
Board may increase, diminish or otherwise alter or correct
any assessment or valuation contained in said assessment
roll. 1t shall be the duty of the County Clerk of each
County, or the person acting as the Clerk of said Board of
Equalization to notify each person, company, association or
corporation whose assessment has been raised or increased
by the said Board of Equalization, of the amount of such
raise or increase of assessment, or shall notify the agent or
agents, attorney or attorneys, or any one of them, of any per-
son, company, association or corporation affected by such
raise or increase of assessment as aforesaid. Such notice
may be given, first, by personal service, or, second, by state
ment either written or printed, or partly written or partly
printed, or by letter, postage prepaid and properly ad-
dressed, and forwarded by registered mail to such person,
company, association or corporation, or to the agent or
agents, attorney or attorneys thereof, or to any one of them,
to his or their last known address, either of whom may ap-
pear before the said Board of Equalization, at either the
first or second meeting thereof, and upon evidence satisfac-
tory to the said Board of Equalization, that such assessment,
or any part thereof, is unjust or more than the assessed
value of other property, of the same class, or of like value,
the said Board shall adjust such assessment, in such proper
ton as in their judgment is proper and right.
Any person desiring to make complaint to such
Board of Equalization as hereinbefore provided, shall file
with such Board a statement under oath, specifying the re-
spect in which the assessment complained of is incorrect, to
which verifcation may be made by the person assessed or
whose property is assessed or by some person authorized to
stated therein.
Any member of such Board may administer oaths
and said Board shall take testimony and hear proofs in re-
gard to any such complaint, and the assessment to which it
relates. If not satisfied that such assessment is erroneous
they may require the person assessed or his agent or repre-
sentative, or any other person, to appear before them and be
examined concerning such complaint, and to produce any
papers relating to such assessment, with respect to his prop
erty or his residence for the purpose of taxation.
If any such person, or his agent or representative,
shall willfully neglect or refuse to attend and be so exam
ined or to answer any material question put to him, such
person shall not be entitled to any reduction of his assess
ment. Minutes of the examination of any person examined
by the Board of Equalization, upon the hearing of any such
complaint, shall be taken and filed in the Office of the Clerk
of such County. The said Board shall, after such examin-
alton, fix the value of the property touching which such
complaint was made, and for that purpose may diminish or
increase, the assessment thereof.
If any person shall willfully swear falsely in max.
ing the statement herein referred to or in any testimony,
given before such Board, such person shall be guilty of per-
jury and upon conviction shall be punished, as is provided
by law.
Sec. 2. This Act shall take effect and be in force from
and after its passage.
Approved February 18th, A. d. 1899.