reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-55 - General Provisions for Allowable Mechanisms

Current through July 13, 2024
(a)
Self-Insurance, Guarantee, Local Government Financial Test, or Local
				  Government Guarantee.
(i) The
				  application and letter from the Chief Financial Officer shall be executed on
				  forms provided by the department.
(ii) Audited financial statements prepared
				  and certified by an independent certified public accountant shall accompany the
				  self-insurance or guarantee financial test to document data
				  submitted.
(iii) In the case of a
				  guarantee, the owner and/or operator shall submit documentation verifying the
				  guarantor's power and authority to enter into guarantee agreements on behalf of
				  the owner and/or operator.
(iv)
				  Within 60 days of owner and/or operator submission of all materials necessary
				  to base a decision, the administrator shall make a determination on the
				  self-insurance or guarantee financial test. The administrator shall approve or
				  reject such application and declare, in writing, the reasons for such action.
				  The decision shall be based on all information submitted to the
				  department.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-56 - Financial Assurance Mechanism Substitutions

Current through July 13, 2024
(a) An owner and/or
				  operator may substitute an alternate financial assurance mechanism, provided
				  that at all times an effective financial assurance mechanism or combination of
				  mechanisms that satisfy the requirements of this Part is maintained.
(b) After obtaining alternate financial
				  assurance and concurrence by the administrator, an owner and/or operator may
				  cancel a financial assurance mechanism by providing notice to the financial
				  assurance provider.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-57 - Cancellation or Nonrenewal by a Financial Assurance Provider

Current through July 13, 2024
(a) Except as
				  otherwise provided, a financial assurance provider may cancel or fail to renew
				  an assurance mechanism by sending a notice of termination by certified mail to
				  the owner and/or operator and the department.
(i) A local government guarantee, guarantee,
				  surety bond, or letter of credit may not be terminated until 120 days after the
				  date on which the owner and/or operator and the department receive the notice
				  of termination, as evidenced by the return receipt. Additionally, termination
				  may not occur without the administrator's written consent, which shall be
				  granted only when the conditions of the financial assurance have been
				  met.
(ii) Insurance, risk retention
				  group coverage, or state funded assurance termination may not occur until 60
				  days after the date on which the owner and/or operator and the department
				  receive the notice of termination, as evidenced by the return
				  receipt.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-58 - Reporting by Owner and/or Operator Not Eligible for the State Corrective Action Account

Current through July 13, 2024
(a) An owner and/or
				  operator who receives notification of the following shall notify the department
				  within 5 days of:
(i) Commencement of any
				  proceeding under Title 11 (Bankruptcy), U.S. Code, naming a provider of
				  financial assurance as a debtor;
(ii) Suspension or revocation of the
				  authority of a provider of financial assurance to issue a financial assurance
				  mechanism;
(iii) Failure of a
				  guarantor to meet the requirements of the financial test;
(iv) Other incapacity of a provider of
				  financial assurance; or
(v) As
				  required by
				  40 CFR
				  280.95(g), as referenced in
				  Section 2, and Section 57 of this Chapter.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-60 - Drawing on Financial Assurance Mechanisms

Current through July 13, 2024
(a) The
				  administrator shall require the guarantor, surety, or institution issuing a
				  letter of credit to place the amount of funds stipulated by the administrator,
				  up to the limit of funds provided by the financial assurance mechanism, into
				  the department's Trust and Agency Account, which operates as a standby trust
				  if:
(i) The owner and/or operator fails to
				  establish alternate financial assurance within 60 days after receiving notice
				  of cancellation of the guarantee, surety bond, letter of credit, or, as
				  applicable, other financial assurance mechanism; and the administrator
				  determines or suspects that a release from a UST covered by the mechanism has
				  occurred and so notifies the owner and/or operator, or the owner and/or
				  operator has notified the administrator pursuant to Part E of a release from a
				  UST covered by the mechanism; or
(ii) The conditions of Section 60(b)(i) or
				  60(b)(ii)(A) or (B) are satisfied.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-61 - Release from the Requirements

Current through July 13, 2024
An owner and/or operator is no longer required to maintain
					 financial responsibility under this Part for a UST after the tank has been
					 permanently closed or undergoes a change-in-service or, if corrective action is
					 required, after corrective action has been completed and the tank has been
					 properly closed in accordance with Part G.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-62 - Bankruptcy or Other Incapacity of Owner and/or Operator or Financial Assurance Guarantor

Current through July 13, 2024
Within 10 days after commencement of any proceeding under
					 Title 11 (Bankruptcy), U.S. Code, naming a guarantor providing financial
					 assurance as debtor, such guarantor shall notify the owner and/or operator by
					 certified mail of such commencement as required under the terms of the
					 guarantee specified in
					 40 CFR
					 280.96, as referenced in Section 2.
Wyoming Administrative Code › Agency 020 - Environmental Quality, Dept. of › Sub-Agency 0014 - Storage Tanks › Chapter 1 - STORAGE TANKS › Part N - FINANCIAL ASSURANCE FOR UNDERGROUND STORAGE TANKS › Section 1-63 - Replenish Guarantee, Letter of Credit, or Surety Bonds

Current through July 13, 2024
(a) Any time after
				  a financial assurance mechanism is drawn on by the administrator below the full
				  amount of required coverage, the owner and/or operator shall:
(i) By the anniversary date of the financial
				  mechanism, replenish the value of financial assurance to equal the full amount
				  of required coverage; or
(ii) By
				  the anniversary date of the financial mechanism, acquire another financial
				  assurance mechanism for the amount by which funds have been reduced;
				  or
(iii) Within 30 days of the
				  withdrawal of the deductible amount required under the state fund mechanism,
				  replenish the value of the required deductible coverage.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-2 - Board's Office

Current through July 13, 2024
(a) The Board's office is located in
				the Hathaway Building, at 2300 Capitol Avenue, Cheyenne, Wyoming. The Board's
				office hours are 8:00 a.m. to 5:00 p.m. on business days.
(b) All pleadings, motions or other documents
				shall be filed with the Board at its office, mailed to the Board at P. O. Box
				448, Cheyenne, Wyoming 82003-0448, or received by facsimile,307-777-6363. Any
				facsimile received after regular business hours will be treated as received
				during the regular business hours of the next working day.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-3 - Sessions of the Board

Current through July 13, 2024
(a) The Board shall be considered in
				daily session, without formal adjournment from day to day, but if occasion
				requires, it may adjourn to a day certain, or adjourn subject to the call of the
				Chairman, or a majority of the Board members. The Board shall hold a regular
				meeting on the first working day of each week at 9:00 a.m.
(b) A majority of the Board shall constitute a
				quorum for the transaction of business. Formal adoption of decisions by the Board
				requires a quorum.
(c) The Board
				shall hold special sessions whenever any matter before the Board requires
				consideration at a particular time or place, or whenever the Board meets with
				others for the purpose of discussing any matter for consideration. Such sessions
				may be held at any place within the State.
(d) The Board shall hold annual sessions:
(i) To discuss assessment practices and
				valuations for assessment purposes with interested Department of Revenue
				officials, county officials and taxpayers;
(ii) To recommend valuation work practices and
				order equalized valuations as the Board may lawfully adopt;
(iii) To fix the levy after the receipt of the
				certificate from the State Auditor and State Treasurer showing the amount of
				money required to be raised for State purposes; and
(iv) To take final action on county valuations
				as reported to the Board by County Assessors.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-4 - Items to be Contained in Board Minutes

Current through July 13, 2024
All matters of importance that the Board should consider shall
				  be brought to the Board's attention in formal session. At each formal session,
				  the Board shall have complete minutes taken. After the Board approves the
				  minutes, they shall be filed for permanent public record.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-5 - Public Records Practices

Current through July 13, 2024
(a) The Board shall make its records
				available for inspection as required by W.S. 16-4-201  through -205. Members of
				the public, including parties to proceedings before the Board, may review
				documents maintained by the Board at its office unless the documents are
				confidential. Original or Board copies of records shall not be removed from the
				Board office, and review of documents may be restricted to protect the records or
				prevent unnecessary interference with discharge of the Board's duties.
(b) Pursuant to W.S. 16-3-103(j)(ii), the Board
				is to adopt the Department of Administration and Information's uniform rules
				pertaining to procedures, fees, costs, and charges for inspecting, copying and
				producing public records, to the extent the same are consistent with the
				requirements of the Board. The Board hereby incorporates by reference Rules, Wyo.
				Dep't of Administration and Information, Director's Office, Ch. 2 (September 6,
				2016), entitled Uniform Procedures, Fees, Costs and Charges for Inspecting,
				Copying, and Producing Public Records, found at
http://rules.wyo.gov
.
(c) The Board has determined that incorporation
				of the full text of the rule incorporated in Subsection (b) of this section would
				be inefficient given the provisions of W.S. 16-3-103 G)(ii).
(d) The incorporation by reference does not
				include any later amendments or editions of the incorporated material after the
				applicable date identified in Subsection (b) of this section.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-6 - Rule-making

Current through July 13, 2024
(a) Rule-making shall be conducted
				in a non-adversarial manner, without pleadings, sworn testimony, rules of
				evidence, cross-examination, or adverse parties.
(b) Only the Board shall be afforded the
				privilege of questioning participants during any rule-making hearing. At the
				start of each hearing, the Board shall announce all restrictions, including time
				limits on oral comments.
(c) Board
				decisional meetings shall be scheduled and conducted as public meetings for
				discussion and decision on proposed rules.
(d) If requested in writing or at a public
				hearing, the Board shall issue a concise statement of the principal reasons for
				overruling a comment or consideration. Such statement shall be issued either
				prior to or within 30 days after adoption of the rule.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-7 - Petition for rule-making

Current through July 13, 2024
(a) Pursuant to W.S. 16-3-106, any
				person, including the Department of Revenue, may petition the Board for the
				adoption, amendment or repeal of any rule. The petition shall be filed at the
				office of the Board, mailed to the Board at P. 0. Box 448, Cheyenne, WY
				82003-0448, or received by facsimile, 307-777-6363.
The petition shall include:
(i) The name, address, and phone number of
				petitioner;
(ii) A statement of the
				terms and substance of the proposed rule or a description of the subjects and
				issues involved;
(iii) If an
				amendment or a repeal is requested, a citation to the rule to be amended or
				repealed;
(iv) A concise reason for
				the adoption, amendment or repeal of the rule; and
(v) Identification of the statutory authority
				for the rule and any requested amendment or repeal, if known.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-8 - Decorum

Current through July 13, 2024
The conduct, demeanor, and dress of parties, attorneys, and
				  representatives at any Board proceeding shall reflect respect for the dignity and
				  authority of the Board. All clients and witnesses shall be instructed as to
				  appropriate demeanor and dress.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 1 - GENERAL PROCEDURES › Section 1-9 - Sanctions for Violation of Rules

Current through July 13, 2024
The Board may impose any of the following sanctions on a party
				  for violation of these rules or any valid order of the Board:
(a) Striking of briefs or pleadings;
(b) Drawing an adverse inference;
(c) Removal of or limitation of participation
				of any disruptive person in any hearing;
(d) Continuance of any hearing;
(e) Dismissal of proceedings;
(f) Assessment of costs; or
(g) Any other sanction permitted by law.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-1 - Authority

Current through July 13, 2024
These rules are promulgated by authority of Wyoming Statutes
										16-3-102  and 39-11-102.1.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-2 - Purpose and Application of Rules

Current through July 13, 2024
These rules are intended to provide a uniform and
				  understandable process for contested cases affording de novo review of
				  administrative decisions of the Departments of Revenue or Transportation, and of
				  a county assessor for certified cases accepted by the Board. These rules shall
				  apply to contested cases authorized in the Wyoming Statutes and brought before
				  the Board from any final administrative decision of the Department of Revenue,
				  Department of Transportation, or a county assessor (for certified cases accepted
				  by the Board).
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-3 - Incorporation by Reference

Current through July 13, 2024
(a) The rules listed below are
				incorporated by reference and can be found at:
				http://www.courts.state.wy.us/WSC/CourtRule?RuleNumber=48:
(i) Rule  12(b)(6), Wyoming Rules of Civil
				Procedure, adopted by the Wyoming Supreme Court and in effect on March 1, 2017,
				except the Board shall not treat any proceeding as one for summary
				judgment;
(ii) Rule  24, Wyoming Rules
				of Civil Procedure, adopted by the Wyoming Supreme Court and in effect on March
				1, 2017;
(iii) Rule  45, Wyoming Rules
				of Civil Procedure, adopted by the Wyoming Supreme Court and in effect on March
				1, 2017;
(iv) Rule  52, Wyoming Rules
				of Civil Procedure, adopted by the Wyoming Supreme Court and in effect on March
				1, 2017.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-4 - Definitions

Current through July 13, 2024
For the purposes of contested cases brought before the Board
				  under these rules:
(a) "Board" means the
				Wyoming State Board of Equalization as set forth in W.S. 39-11-102.1.
(b) "Case" means a proceeding before the Board
				in which the legal rights, duties or privileges of a party are to be determined
				by the Board after an opportunity for hearing as provided by W.S.
				W.S. 16-3-107.
(c) "Certified Case" means
				a case proceeding before the Board pursuant to Section  35  of this
				Chapter.
(d) "Department" means the
				Wyoming Department of Revenue as created by W.S. 39-11-102  or the Wyoming
				Department of Transportation as created by W.S. 24-2-101.
(e) "Party" means the Petitioner who is seeking
				relief before the Board, each person or agency named or admitted as a party or
				properly seeking and entitled as of right to be admitted as a party, including a
				board of county commissioners, and the Department.
(f) "Petitioner" means any person, firm,
				corporation, partnership, association, government official, or governmental
				agency who files a case notice.
(g)
				"Case notice" means a notice of appeal or a filing specified in Subsection  5(a) of this chapter requesting a contested case hearing.
(h) "Legal holiday" means any day officially
				recognized as a legal holiday in Wyoming by designation of the legislature or
				appointment as a holiday by the governor.
(i) "Representative" means an individual who is
				authorized to act in a representative capacity on behalf of a party to a
				contested case.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-5 - Commencement of Case

Current through July 13, 2024
(a) A petitioner shall institute a
				case by filing a case notice for review of any final administrative decision of
				the Department with the Board at its office, by mail sent to P.O. Box 448,
				Cheyenne, Wyoming 82003-0448 or by facsimile to 307-777- 6363. Any facsimile
				received after regular business hours will be treated as received during the
				regular business hours of the next working day.
(b) The Petitioner shall serve the case notice
				on the Department and other parties consistent with Section  8  of this
				chapter.
(c) The case notice shall
				contain the following information:
(i) A copy
				of the decision at issue;
(ii) A
				concise statement in ordinary language of the facts and of the errors alleged to
				have been committed and issues upon which the case is based;
(iii) The amount of the tax assessment or
				refund denial, and the amount of tax in controversy;
(iv) The relief sought; and
(v) Whether a hearing is desired.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-6 - Processing of Case

Current through July 13, 2024
(a) The Board shall dismiss the
				appeal if it is untimely, notify the Petitioner of any apparent errors or
				omissions, and request any additional information the Board wishes to obtain and
				is permitted by law to require, including whether the Petitioner wishes the
				matter to be considered as an expedited case. If the notice is timely filed the
				Board shall either:
(i) Docket for commencement
				of formal contested case procedures in accordance with W.S. 16-3-107, et seq.,
				and these rules; or
(ii) Docket as an
				expedited case for consideration pursuant to Section  15  of this
				chapter.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-7 - Record

Current through July 13, 2024
(a) Within 60 days after a case
				notice is filed, the Department shall transmit to the Board a certified copy of
				the complete record of the final administrative decision from which the appeal is
				taken, including a general index identifying the documents and instruments in the
				record with reasonable definiteness. The Department shall also serve a copy of
				the general index on all parties to the appeal; or
(b) The Board may direct the Department to
				segregate and retain the complete record of the final administrative decision.
				The Department shall prepare and file with the Board a general index, certified
				as true and accurate, identifying the documents and instruments in the record
				with reasonable definiteness, and also serve a copy of the general index on all
				parties to the appeal. If the record is not filed with the Board, the Department
				shall make the record available to the Board and all parties during regular
				business hours for inspection and copying. Upon order of the Board the Department
				shall file a certified copy of the complete record with the Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-8 - Service of Case Notice and Other Pleadings

Current through July 13, 2024
Petitioner shall mail or personally deliver to the Director of
				  the Department a case notice and any other pleadings that Petitioner filed with
				  the Board. The Department shall serve any pleadings it filed on Petitioner by
				  mail and on any other party. If any party is represented, the Department shall
				  serve its pleadings by mail on the representative.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-9 - Designation of Presiding Officer

Current through July 13, 2024
The Board may designate as presiding officer one or more
				  member(s) of the Board, the Executive Secretary of the Board, the Staff Attorney
				  of the Board, or a licensed attorney employed by or on contract with the State of
				  Wyoming who is knowledgeable of and qualified in the particular areas of taxation
				  that are the subject of the appeal. The presiding officer shall act impartially
				  and have the authority provided by W. S.
										16-3-112(b).
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-10 - Preliminary Statement

Current through July 13, 2024
The Board may order each party to file with the Board and serve
				  upon the other parties a preliminary statement or joint preliminary statement.
				  The parties shall be afforded at least 30 days for the preparation and filing of
				  any statement. Following receipt of the preliminary statement, the proceeding may
				  be converted to an expedited case pursuant to Section  15  of this chapter. Unless
				  otherwise ordered, the statement shall set forth:
(a) A brief summary of the contentions of the
				party;
(b) Significant uncontroverted
				facts (these may be established by admissions or by stipulation);
(c) Contested issues of fact remaining for
				decision;
(d) Contested issues of law
				to be determined at the hearing. The parties may include memorandums of law on
				significant legal issues;
(e) The
				name, address, and a brief description of the testimony of each witness the party
				intends to present at the hearing;
(f) A list and copies of all exhibits to be
				introduced (this does not foreclose the introduction of other exhibits that
				become available or are discovered later);
(g) Any request to convert the case to an
				expedited case pursuant to Section  15  of this chapter;
(h) An estimate of the time required for the
				hearing;
(j) An assessment of the
				probability of settlement; and
(k)
				Any other information directed by the Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-11 - Prehearing Conference

Current through July 13, 2024
(a) The Board or the presiding
				officer may order a prehearing conference. If so ordered, each party may be
				required to file a prehearing statement or a joint prehearing statement no later
				than five days before the conference. The statement shall contain such items,
				information, and directions as deemed necessary to conduct a useful conference.
				The prehearing conference shall be an informal proceeding conducted expeditiously
				by the presiding officer, Executive Secretary to the Board, or one or more
				member(s) of the Board, and may be held by conference call or similar technology.
				The results of the conference may be made the subject of an order which shall be
				provided to all parties to the appeal. At or following the conference, the case
				may be designated an expedited case for proceedings pursuant to Section  15  of
				this chapter. A Petitioner relieved, under Subsection (b) of this section, of the
				duty to provide a prehearing submission must nonetheless attend any prehearing
				conference ordered by the Board.
(b)
				Upon request to the Board, or upon the Board's own motion, a Petitioner shall be
				relieved of the duty to provide prehearing submissions if:
(i) The total amount in controversy is $2,000
				or less; and
(ii) The Petitioner is
				not represented by counsel; and
(iii)
				The individual who signed Petitioner's Notice of Appeal will be Petitioner's only
				witness; and
(iv) The Petitioner will
				introduce no documentary evidence at the hearing other than those documents
				contained in the Record certified by the Department and filed with the Board
				pursuant to Chapter 2, Section  7(a) of these Rules.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-12 - Motions

Current through July 13, 2024
(a) An application to the Board for
				an order shall be by motion which, unless made during a hearing, shall be in
				writing, filed with the Board, and served on all parties and shall state with
				particularity the grounds and the relief or order sought. The Board will not
				entertain any motion pertaining to dismissal, default, or compliance with
				discovery procedures unless the moving party or its representative has tried in
				good faith to resolve the issue with the non-moving party or its representative
				before filing the motion. The motion shall set forth all good faith efforts
				undertaken to resolve the issue, and the Board will not consider the motion until
				this information is provided. The motion shall advise the parties that they may
				file a written response stating their objections to the motion with the Board and
				serve a copy on all parties within 15 days of service of the motion. No motions
				shall be filed within 20 days of a hearing.
(b) For good cause, the Board may act on its
				own motion by providing notice of its intent to act and the reasons therefore to
				all parties. The notice of intent shall advise the parties they may file written
				objections within 15 days of service of the notice.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-13 - Joinder of Persons

Current through July 13, 2024
(a) Any party may move for the
				joinder of persons to a case when necessary to accord complete relief to the
				parties. A motion for joinder shall be filed with the Board within the time
				limits of these rules, and served by certified mail on the proposed parties. The
				motion shall set forth the names and addresses of the proposed parties, state why
				the proposed parties are necessary for just adjudication, and notify the proposed
				parties as well as all other parties that a response to the motion may be filed
				with the Board within 15 days of service of the motion.
(b) Upon motion, the Board may order joinder if
				complete relief to the parties cannot otherwise be provided. The order shall be
				served by certified mail on the joined party. The Board, in its discretion, may
				proceed with a hearing without requiring joinder if its jurisdiction over the
				proposed parties can be acquired only by their consent or voluntary appearance;
				however, any order rendered therein does not affect the rights or liabilities of
				absent persons.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-14 - Intervention

Current through July 13, 2024
(a) As authorized by the Wyoming
				Administrative Procedure Act, any person or agency may be admitted as a party to
				a proceeding before the Board if entitled as of right to do so. Upon timely
				application, any applicant, may be permitted to intervene in a case:
(1) when a statute confers an unconditional
				right to intervene; or
(2) when the
				applicant claims an interest relating to the matter or transaction which is the
				subject of the case and is so situated that the disposition of the case may as a
				practical matter impair or impede his ability to protect that interest, unless
				the applicant's interest is adequately represented by existing parties.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-15 - Expedited Contested Case

Current through July 13, 2024
(a) A contested case may be
				expedited if:
(i) there are no disputed issues
				of material fact; or
(ii) The parties
				agree to an expedited proceeding, provided the Board retains the authority to
				convert the proceeding to a regular contested case if essential facts must be
				determined in order to permit adequate presentation and disposition of the
				case.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-16 - Notice of Hearing

Current through July 13, 2024
The Board shall by notice set a date, time, and place for the
				  hearing of the case. The notice shall also set forth the nature of the hearing.
				  Unless the Board finds an emergency exists or it is necessary and proper for the
				  matter to be heard sooner, the notice shall be delivered by mail or personally to
				  all parties at least 30 days before the date set for hearing.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-17 - Hearing and Representation

Current through July 13, 2024
(a) At the date, time, and place of
				the hearing, the Board or presiding officer shall hear all matters presented. For
				expedited cases, the hearing shall be limited to oral argument. The Board or
				presiding officer may limit time for the conduct of a hearing.
(b) Any party may represent himself or herself
				at such a hearing, or may be represented by a person designated by the party. The
				Department may be represented by any of its employees or by its
				attorney.
(c) It shall be the
				responsibility of every party to be familiar with and comply with the Board's
				Rules. The Board's Rules are available at the Board's office and on the Board's
				web site at
http://taxappeals.state.wy.us
.
(d) The hearing is open to the public, except
				for such portions closed by the Board pursuant to any statute expressly
				authorizing closure. If a hearing is conducted by telephone and not closed,
				public attendance is satisfied by allowing members of the public, at reasonable
				times, to hear or inspect the Board record.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-18 - Order of Procedure at Hearing

Current through July 13, 2024
(a) For purposes of this section,
				the functions of the Chairman of the Board and the Board may be exercised by a
				presiding officer appointed pursuant to Section  9  of this chapter. Where oral
				arguments are ordered, the time for the presentation of the oral arguments may be
				limited. As nearly as possible, where evidence is presented, hearings shall be
				conducted in accordance with the following order of procedure:
(i) The Chairman shall conduct the hearing,
				shall announce that the hearing is convened and shall indicate the docket number
				and title of the appeal to be heard. The Chairman shall then read or summarize
				the case notice and shall note for the record all subpoenas issued and all
				appearances of record;
(ii) The
				Chairman shall then take up any motions or preliminary matters to be
				heard;
(iii) Opening statements will
				be heard at the discretion of the Board;
(iv) Unless otherwise directed by the Chairman,
				the Petitioner shall present his or her evidence after which the Department shall
				present its evidence. Evidentiary issues shall be governed by W.S. 16-3-108. All
				testimony shall be under oath or affirmation. Any part of the evidence may be
				received in written form if doing so will facilitate the hearing without
				substantial prejudice to the interests of any party. Parties shall disclose to
				the opposing party within a reasonable time before the hearing any intention to
				introduce and rely upon written evidence. Documentary evidence may be received in
				the form of a copy or excerpt. Upon request, parties shall be given an
				opportunity to compare the copy with the original if available. The Board may ask
				questions of any party or witness;
(v) Closing statements, including summaries of
				the evidence and legal arguments, may be made at the conclusion of the
				presentation of evidence by the parties.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-19 - Briefs

Current through July 13, 2024
Any party may submit a written brief to the Board before or
				  during the hearing. A party desiring to submit a brief after the hearing may move
				  the Board for leave to do so. If the Board grants that motion, it shall set a
				  date by which such brief is due. The brief may set forth the factual and legal
				  position of the party submitting it. An original and four copies of any brief and
				  proposed findings shall be filed with the Board and a copy thereof served on
				  every other party to the case.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-20 - Burden of Going Forward; Burden of Persuasion

Current through July 13, 2024
Except as specifically provided by law or in this section, the
				  Petitioner shall have the burden of going forward and the ultimate burden of
				  persuasion, which burden shall be met by a preponderance of the evidence. If
				  Petitioner provides sufficient evidence to show the Department determination is
				  incorrect, the burden shifts to the Department to defend its action. For all
				  cases involving a claim for exemption, the Petitioner shall clearly establish the
				  facts supporting an exemption. In issues of whether there is a taxable event
				  under Wyoming law, the Petitioner shall have the burden of going forward and the
				  Department shall have the ultimate burden of persuasion.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-21 - Default Order

Current through July 13, 2024
(a) If a party fails to attend or
				participate in a prehearing conference, hearing, or other stage of a contested
				case proceeding, or otherwise fails to comply with any valid order of the Board,
				the Board may serve upon all parties a written notice of intent to issue a
				default order, including a statement of the grounds.
(b) Within 15 days after service of notice
				under Subsection (a) of this section, the party against whom it is issued may
				file a written objection requesting the default order not be entered and stating
				the grounds therefore. During that 15-day period, the Board may adjourn the
				proceedings or conduct the proceeding without the participation of the party
				against whom the notice of intent to enter a default order has been issued,
				having due regard for the interests of justice and the orderly and prompt conduct
				of the proceedings.
(c) The Board
				shall make a determination with regard to the default order promptly after
				expiration of the time prescribed in Subsection (b) of this section.
(d) Upon issuance of a default order, the Board
				shall conduct, without the participation of the defaulted party, any further
				proceedings necessary to complete the contested case and determine all issues in
				the proceeding, including those affecting the defaulted party.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-22 - Record of Proceedings

Current through July 13, 2024
(a) The hearing proceedings,
				including all testimony, shall be reported verbatim stenographically or by any
				other means determined by the Board. A copy of such proceedings will be furnished
				to any party upon written request to the Board and the payment of a reasonable
				fee.
(b) Parties desiring to have the
				hearing transcribed by a certified court reporter must make the necessary
				arrangements and bear the cost thereof. The original transcript of the hearing
				shall be filed with the Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-23 - Filing of Exhibits

Current through July 13, 2024
All exhibits submitted in a contested case shall be filed with
				  the Board at 2300 Capitol Avenue, Cheyenne, Wyoming, or mailed to P.O. Box 448,
				  Cheyenne, Wyoming 82003-0448.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-24 - Inspection of File

Current through July 13, 2024
Each party, or his authorized representative, shall be
				  permitted to inspect and copy, at their own expense at the offices of the Board,
				  all documents regarding the case contained in the Board files permitted by law to
				  be inspected and copied.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-25 - Depositions and Discovery; Limitations

Current through July 13, 2024
(a) In all cases coming before the
				Board, the taking of depositions and discovery shall be available to the parties
				in accordance with the provisions of W.S. 16-3-107(g) and the applicable Wyoming
				Rules of Civil Procedure. The Board may issue discovery and protective orders in
				accordance with the Wyoming Rules of Civil Procedure. Time limits for the
				completion of all discovery may be established as part of any prehearing order.
				Unless otherwise ordered or stipulated, no party may serve on any other party
				more than 30 interrogatories in the aggregate. Each subpart shall be counted as a
				separate interrogatory. Interrogatories shall be arranged so that after each
				question there shall be left a blank space reasonably calculated to allow the
				answering party to answer. For consolidated cases involving multiple parties, the
				Board may impose further limits on the number of allowed interrogatories. Unless
				otherwise ordered, discovery documents shall not be filed with the Board except
				in support of a motion to compel or as evidence.
(b) Board orders may be enforced pursuant to
				W.S. 16-3-107(c).
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD › Section 2-26 - Subpoenas

Current through July 13, 2024
(a) The Board may issue subpoenas
				for appearance and to produce books, papers, documents, or exhibits, upon written
				request of any party, or on the Board's own motion, pursuant to W.S. 16-3-107(c).
(b) Subpoenas may be
				enforced pursuant to W.S. 16-3-107(c).