reglab/statecodes huggingface dataset:
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 2-27 - Documentary Evidence

Current through July 13, 2024
(a) Documentary evidence or exhibits
				shall be marked for identification as directed by the Board.
(b) Documentary evidence claimed to be
				confidential by any party shall be marked "CONFIDENTIAL" by any party desiring to
				use the documentary evidence, segregated from the other documentary evidence, and
				submitted in such a manner that the confidential nature of the documentary
				evidence is protected. The party submitting documentary evidence claimed to be
				confidential shall submit an index generally identifying the documents and
				stating the basis for the claim of confidentiality.
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 2-28 - Continuances

Current through July 13, 2024
A party may move for a continuance of a case at least 20 days
				  before the hearing date. The motion must show good cause for the continuance. The
				  Board will not entertain a motion for a continuance unless the movant has tried
				  in good faith to confer with the non-moving party or its representative to learn
				  whether the non-moving party opposes the motion. The motion shall set forth all
				  good faith efforts to confer. If the movant succeeded in contacting the
				  non-moving party or its representative, the motion shall state whether the
				  non-moving party opposes the motion. Motions for continuance filed fewer than 20
				  days before the hearing will be granted only in case of an emergency, which the
				  Board will determine.
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 2-29 - Extension of Time

Current through July 13, 2024
Unless otherwise provided by statute, the time for doing any
				  act prescribed or allowed by these rules may be extended by order of the Board
				  upon written motion filed prior to the expiration of the applicable time period.
				  The motion must show good cause for such extension and that the need therefor is
				  not caused by the party's neglect or lack of diligence. The Board will not
				  entertain a motion for an extension unless the movant has tried in good faith to
				  confer with the non-moving party or its representative to learn whether the
				  non-moving party opposes the motion. The motion shall set forth all good faith
				  efforts to confer. If the movant succeeded in contacting the non-moving party or
				  its representative, the motion shall state whether the non-moving party opposes
				  the motion.
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 2-30 - Dismissal with Prejudice Due to Settlement

Current through July 13, 2024
Any pending case may be resolved by settlement. Upon filing of
				  a stipulated motion to dismiss with prejudice signed by all parties to the case,
				  the Board shall dismiss the case with prejudice.
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 2-31 - Telephone Conferences

Current through July 13, 2024
At the discretion of the Board or presiding officer, conference
				  calls or similar technology may be used to conduct any proceeding subject to such
				  terms and conditions as the Board may order.
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 2-32 - Post-hearing Supplementation

Current through July 13, 2024
After a hearing and before the Board issues its decision, any
				  party may file a motion for post-hearing supplementation of the record to submit
				  additional, newly discovered evidence on material issues. If such motion is
				  granted, all other parties are entitled to at least one response to the new
				  evidence as may be ordered by the Board, with the record to be closed on a date
				  set by the Board order allowing supplementation of the record. All evidence
				  submitted contrary to Board order shall be returned.
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 2-33 - Decision of the Board

Current through July 13, 2024
(a) The Board shall issue a written
				decision and order containing findings of fact and conclusions of law. The
				findings of fact shall be derived from the evidence, matters officially noticed,
				and matters within the Board's knowledge as acquired through performing its
				functions and duties. Such findings shall be based on the kind of evidence which
				reasonably prudent persons are accustomed to rely in the conduct of their serious
				affairs, even if such evidence would be inadmissible in a civil trial. The Board
				may use its experience, technical competence, and specialized knowledge in
				evaluating the evidence. The written decision shall be filed with the Board and
				will, without further action, become the decision and order as a result of the
				hearing. Upon filing, the Board shall mail a copy to each party.
(b) Any party may petition the Board, within 10
				days of the date of a decision and order, for reconsideration of the decision and
				order by filing a motion with the Board and serving that motion on all other
				parties or their representatives. The Board shall issue a written order denying
				the motion, granting the motion and dissolving or modifying the decision and
				order, or granting the motion and setting the matter for further proceedings. A
				motion for reconsideration does not affect the finality of the decision and order
				and is not a prerequisite for judicial review. The Board may grant a motion for
				reconsideration on any of the following grounds:
(i) Irregularity in the proceedings;
(ii) Fraud, misrepresentation, or other
				misconduct of a party;
(iii) Error in
				the valuation, assessment or other calculation within the order;
(iv) Newly discovered evidence that could not,
				with reasonable diligence, have been discovered and produced at the hearing;
				or
(v) An error of law contained
				within the decision.
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 2-34 - Decision of the Board

Current through July 13, 2024
(a) The Board shall
				make and enter a written decision and order containing findings of fact and
				conclusions of law. The findings of fact shall be derived from the evidence of
				record in a proceeding, matters officially noticed in that proceeding, and
				matters within the Board's knowledge as acquired through performing its
				functions and duties. Such findings shall be based on the kind of evidence
				which reasonably prudent persons are accustomed to rely in the conduct of their
				serious affairs, even if such evidence would be inadmissible in a civil trial.
				The Board's experience, technical competence, and specialized knowledge may be
				utilized in evaluating the evidence. The written decision shall be filed with
				the Board and will, without further action, become the decision and order as a
				result of the hearing. Upon filing, the Board shall mail a copy to the
				parties.
(b) Any party may petition
				the Board, within ten (10) days of the date of a decision and order, for
				reconsideration of the decision and order by filing a motion with the Board.
				The Board shall issue a written order denying the motion, granting the motion
				and dissolving or modifying the decision and order, or granting the motion and
				setting the matter for further proceedings. A motion for reconsideration does
				not affect the finality of the decision and order and is not a prerequisite for
				judicial review. A motion for reconsideration may be granted by the Board on
				any of the following grounds:
(i)
				Irregularity in the proceedings;
(ii) Fraud, misrepresentation, or other
				misconduct of an adverse party;
(iii) Error in the valuation, assessment or
				other calculation within the order;
(iv) Newly discovered evidence, material as
				to the party applying, which the party could not, with reasonable diligence,
				have discovered and produced at the hearing; or
(v) An error of law contained within the
				decision.
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 2-35 - Certification to the State Board of a Case Originally Brought Before A County Board of Equalization

Current through July 13, 2024
If a county board of equalization concludes that a case before
				  it concerning locally-assessed property may be appropriate for consideration by
				  the Board, it may request, in writing, stating the reasons therefore. The Board
				  shall expeditiously decide whether certification is appropriate. If certification
				  is granted, the case shall be docketed by the Board and considered pursuant to
				  this chapter. If certification is not granted, the matter shall remain with the
				  county board of equalization for disposition.
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 2-36 - Recusal

Current through July 13, 2024
Any member of the Board may, at any time while a case is
				  pending and without stating a reason, recuse himself or herself from
				  consideration of the case by filing a notice of recusal with the Board for
				  service on all parties and filing in the case record. From and after the date of
				  the notice of recusal, the member shall not participate in any Board decisions or
				  orders with regard to the case.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-1 - Authority

Current through July 13, 2024
These rules are promulgated under the 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 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-2 - Commencement of Appeal

Current through July 13, 2024
(a) A taxpayer or a county assessor
				may appeal any final decision or order of a county board of equalization to the
				State Board of Equalization. Appeals shall be taken by filing a notice of appeal
				with the State Board of Equalization at the Board's office, 2300 Capitol Ave.,
				Cheyenne, Wyoming, by mail to P.O. Box 448, Cheyenne, Wyoming 82003-0048, or by
				facsimile,307-777-6363  within 30 days from the entry of a decision of a county
				board of equalization or from the date of mailing of the decision as evidenced by
				a legible postmark, whichever is later. The notice shall be considered filed with
				the Board on mailing as evidenced by a legible postmark, or upon receipt by fax.
				Any facsimile received after regular business hours will be treated as received
				during the regular business hours of the next working day.
(b) The notice of appeal shall contain the
				following information:
(i) A copy of the
				decision appealed from;
(ii) A
				concise statement in ordinary language of the facts and of the errors alleged to
				have been committed and issues upon which the appeal is based;
(iii) The amount of the tax assessment or
				refund denial, and the amount of tax in controversy; and
(iv) The relief sought;
(v) The notice of appeal shall be signed by the
				Petitioner or his representative and shall contain the mailing address, telephone
				number, and fax number if available, of the Petitioner or the Petitioner's
				representative.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-3 - Service

Current through July 13, 2024
Any notice of appeal or motion to appear amicus curiae filed
				  with the Board shall contemporaneously be served by the Petitioner or movant upon
				  all parties entering an appearance at the county board of equalization hearing,
				  the county assessor, and local county board of equalization by depositing true
				  and correct copies thereof in the United States mail, postage prepaid, properly
				  addressed.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-4 - Designation of Parties

Current through July 13, 2024
In all appeals governed by this chapter, the parties shall be
				  the taxpayer, or taxpayers, and the county assessor. Any party filing a notice of
				  appeal shall be known as Petitioner. Any party making a response to a notice of
				  appeal shall be designated as Respondent. The county board of equalization shall
				  not be considered a party to an appeal.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-5 - Motions

Current through July 13, 2024
(a) In general - An application to
				the Board for an order shall be by written motion, and shall state with
				particularity the grounds and the relief or order sought. Motions shall be filed
				with the Board and served on all parties. The motion shall advise the parties
				that they may file a written response with the Board, with copies served on all
				parties, within 15 days of service of the motion. The response shall set forth
				the party's objections to the motion. No motions shall be filed within 20 days of
				any hearing.
(b) Amicus Curiae
(i) Any interested person may move the Board
				for leave to appear amicus curiae within 30 days from the filing of the notice of
				appeal, and contemporaneously serve a copy of the motion pursuant to Section  3  of
				this chapter. The motion shall specify in ordinary and concise language:
(A) the movant's interest in the issues raised
				in the case;
(B) the reasons an
				amicus brief is appropriate and desirable;
(C) the view of the movant with respect to
				whether any party is not represented completely or is not represented at
				all;
(D) the interest of the amicus
				in some other case, if any, which may be affected by the decision in the case
				before the Board; and
(E) any unique
				information or perspective the amicus has that can be of assistance to the Board
				beyond that which the parties can provide.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-6 - Docketing of Appeal

Current through July 13, 2024
When the Board receives a notice of appeal, it shall assign a
				  docket number to it and enter the appeal with the date of filing on the docket.
				  The Board shall establish a separate file for each docketed appeal in which shall
				  be placed all papers, pleadings, transcripts, evidence, and exhibits pertaining
				  thereto and all items shall have noted thereon the docket number assigned.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-7 - Record of Appeal

Current through July 13, 2024
(a) Within 60 days after a notice of
				appeal is filed, the county board record, including a general index identifying
				the documents and instruments in the record with reasonable definiteness shall be
				certified to the Board by the county clerk as clerk of the county board of
				equalization. The record shall include:
(i) All
				formal or informal notices, pleadings, motions, and intermediate
				rulings;
(ii) Evidence and exhibits
				received or considered including matters officially noticed;
(iii) Questions and offers of proof, objections
				and rulings thereon;
(iv) Any
				proposed findings and exceptions thereto;
(v) Any opinions, findings, decisions or orders
				of the county board of equalization and any report by the officer presiding at
				the hearing; and
(vi) All testimony
				reported verbatim steno-graphically or by any other appropriate means determined
				by the county board of equalization or the officer presiding at the hearing. Oral
				proceedings or any part thereof shall be transcribed on request of any party upon
				that party's payment of the cost thereof.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-8 - Presentation of Additional Evidence

Current through July 13, 2024
Not later than 20 days before the date set for oral argument,
				  or 20 days before the date set for filing the brief or written statement of a
				  petitioner, any party may apply to the Board for leave to present additional
				  evidence. If it is shown to the satisfaction of the Board that the additional
				  evidence is relevant to a material issue and is not repetitious of evidence or
				  testimony taken before the county board of equalization, and there was good
				  reason for failure to present it in the proceedings before the county board of
				  equalization, the Board shall order the additional evidence be taken before the
				  county board upon conditions determined by the Board. The county board of
				  equalization may adhere to or modify its findings and decision after receiving
				  such additional evidence, and shall supplement the record to reflect the
				  proceedings conducted and the decision made. The Board may take supplemental
				  evidence in cases involving fraud or misconduct affecting the decision.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-9 - Extent of Review

Current through July 13, 2024
The Board's review shall be confined to the record as
				  supplemented pursuant to Section  8  of this chapter, oral argument, and such
				  briefs as may be filed. The Board's review shall be limited to a determination of
				  whether the county board action is:
(a)
				Arbitrary, capricious, an abuse of discretion or otherwise not in accordance with
				law;
(b) In excess of statutory
				jurisdiction, authority or limitations or lacking statutory right;
(c) Without observance of procedure required by
				law; or
(d) Unsupported by
				substantial evidence.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-10 - Designation of Presiding Officers

Current through July 13, 2024
The Board may designate a presiding officer who is
				  knowledgeable of and qualified in the particular areas of taxation which are the
				  subject of the appeal. The presiding officer shall act impartially. Presiding
				  officers shall 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 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-11 - Notice of Oral Argument

Current through July 13, 2024
The Board shall send a notice setting an appeal for oral
				  argument by regular mail to each party and intervenor at least 30 days before the
				  date set for oral argument unless the parties otherwise consent or the Board
				  finds an emergency exists or it is necessary and proper that the matter be heard
				  sooner.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-12 - Oral Argument and Representation

Current through July 13, 2024
(a) At the date, time and place set
				for oral argument, Petitioner shall be entitled to be heard first. Respondent may
				then be heard. Petitioner may then conclude. Each Petitioner shall be heard in
				the order notice of appeal was filed if there is more than one Petitioner. Each
				party may not exceed 30 minutes in argument unless otherwise ordered by the
				Board. If more time is desired, the request must be made at or before the time
				for filing the party's brief.
(b) A
				party may self-represent or may be represented by a person designated by the
				party. 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 office of
				the Board and on the Board's web site at
http://taxappeals.state.wy.us
.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-13 - Telephone Conferences

Current through July 13, 2024
At the discretion of the Board or presiding officer, telephone
				  conference calls or similar technology may be used to conduct any proceeding
				  subject to such terms and conditions as the Board may order.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-14 - Briefs

Current through July 13, 2024
Any party may submit a written brief to the Board upon approval
				  by the Board. An original and four copies of any brief shall be filed with the
				  Board and a copy thereof served on every other party to the appeal. The Board may
				  order the parties to file written briefs.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-15 - Consideration on Brief

Current through July 13, 2024
(a) A party need not personally
				appear at the oral argument and may, upon written notice to the Board, rely
				solely upon the information provided in the case notice and written
				briefs.
(b) The Board may order
				consideration of the matter on the record and written briefs. If such order is
				issued, the parties have 10 days from the date of the order to request oral
				argument or the same shall be deemed waived. The briefing order shall allow 30
				days for the filing and service of the initial brief, 30 days for the filing and
				service of the response brief and 15 days for filing and service a reply brief.
				An original and four copies of any brief shall be filed with the Board and a copy
				thereof served on every other party to the appeal. Upon expiration of the time
				for filing reply briefs, the matter shall be deemed closed and will be taken
				under advisement for issuance of a written decision.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-16 - Continuances

Current through July 13, 2024
A party may file with the Board, at least seven days before the
				  oral argument or the date its brief is due, a motion for a continuance. The
				  motion must show good cause for a continuance. The Board will not entertain a
				  motion for a continuance unless the movant has tried in good faith to confer with
				  the non-moving party or its representative to learn whether the non-moving party
				  opposes the motion. The motion shall set forth all good faith efforts to confer.
				  If the movant succeeded in contacting the non-moving party or its representative,
				  the motion shall state whether the non-moving party opposes the motion. Motions
				  for continuance filed fewer than seven days before the oral argument or brief due
				  date will be granted only in the case of an emergency, such determination to be
				  in the discretion of the Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-17 - Extensions of Time

Current through July 13, 2024
Except as described in Section  16  of this chapter, the time for
				  doing any act prescribed or allowed by this chapter or order of the Board may be
				  extended by order of the Board upon written motion filed prior to the expiration
				  of the applicable period of time. The motion must show good cause for such
				  extension of time and that the need therefore is not caused by the party's
				  neglect or lack of diligence. The Board will not entertain a motion for an
				  extension unless the movant has tried in good faith to confer with the non-moving
				  party or its representative to learn whether the non-moving party opposes the
				  motion. The motion shall set forth all good faith efforts to confer. If the
				  movant succeeded in contacting the non-moving party or its representative, the
				  motion shall state whether the non-moving party opposes the motion.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-18 - Dismissal with Prejudice Due to Settlement

Current through July 13, 2024
A pending appeal may be resolved by settlement. Upon filing of
				  a stipulated motion to dismiss with prejudice signed by all parties to the
				  appeal, the Board shall dismiss the appeal with prejudice.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-19 - Decision of Board

Current through July 13, 2024
(a) Following oral argument or
				submission on brief, the Board shall issue a written decision. The decision shall
				be filed with the Board and will, without further action, become the final
				decision and order of the Board. Upon filing, the Board shall send a copy by mail
				to all parties and the county board of equalization.
(b) Within 10 days after the Board issues a
				decision, any party may petition the Board for reconsideration of the decision by
				filing a written motion with the Board. The Board shall issue a written order
				denying the motion, granting the motion and dissolving or modifying the decision,
				or granting the motion and setting the matter for further proceedings. A motion
				for reconsideration does not affect the finality of the decision and is not a
				prerequisite for judicial review. The Board may grant a motion for
				reconsideration on any of the following grounds:
(i) Irregularity in the proceedings;
(ii) Fraud, misrepresentation, or other
				misconduct of a party;
(iii) Error in
				the valuation, assessment or other calculation within the order;
(iv) Newly discovered material evidence that
				could not, with reasonable diligence, have been discovered and produced at the
				county board hearing; or
(v) An error
				of law contained within the decision.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION › Section 3-20 - Recusal

Current through July 13, 2024
Any member of the Board may, at any time while an appeal is
				  pending and without stating a reason, recuse himself or herself from
				  consideration of the appeal by filing a notice of recusal with the Board for
				  service on all parties and filing in the appeal record. From and after the date
				  of the notice of recusal, the member shall not participate in any Board decisions
				  or orders with regard to the appeal.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 4 - BOARD EXAMINATION PROCEDURES › Section 4-1 - Authority

Current through July 13, 2024
These rules are promulgated by authority of Wyoming Statutes
										16-3-102, 18-3-204(a)(ix), and 39- 11-102.1.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 4 - BOARD EXAMINATION PROCEDURES › Section 4-2 - Purpose

Current through July 13, 2024
These rules are intended to provide process and standards for
				  the Board to carefully examine into allegations of improper, fraudulent, or
				  unequally assessed properties, or allegations of evasion or violation of the tax
				  laws.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 4 - BOARD EXAMINATION PROCEDURES › Section 4-3 - Allegations and Board Examination

Current through July 13, 2024
(a) The Board may institute an
				examination upon written allegation meeting the requirements of Subsection (c) of
				this section that property subject to taxation has not been assessed or has been
				fraudulently, improperly or unequally assessed, or the law in any manner has been
				evaded or violated. Except for allegations based in fraud, any request for relief
				shall be filed with the Board within five years from the date the taxes were paid
				or should have been paid.
(b) The
				Board may summarily dismiss such examination if:
(i) The allegation is subject to a legal
				limitation which precludes Board examination;
(ii) The allegation is not within the Board's
				jurisdiction;
(iii) In the discretion
				of the Board, the matter involves an isolated, trivial, or minimal issue or
				problem which may be remedied through conference and conciliation;
(iv) In the discretion of the Board, the matter
				involves a final action or inaction of another agency which is properly reviewed
				by district court or in another proceeding before the Board;
(v) There is no adequate proceeding available
				to the Board provided by law which will remedy the allegations;
(vi) The allegation fails to meet the
				requirements of Subsection (c) of this section;
(vii) There is or was available an adequate
				remedy provided by law which will remedy the allegation; or
(viii) Other good cause as determined by the
				Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-1 - Authority

Current through July 13, 2024
These rules are promulgated under the 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 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-2 - Purpose

Current through July 13, 2024
These rules are intended to establish the criteria by which the
				  Board will annually determine whether each county is in compliance with the fair
				  market value standard and, if noncompliance is found, establish procedures for
				  equalizing property values or otherwise reducing the inequitable assessment
				  bias.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-3 - Definitions

Current through July 13, 2024
(a) As used in this chapter:
(i) "Abstract" means the abstract of the
				assessment roll as provided by W.S. 39-11- 102.1(c)(ii).
(ii) "CAMA" means a computer assisted mass
				appraisal system authorized by the Department and used by county
				assessors.
(iii) "Class of property"
				means residential improved, commercial improved, residential vacant, or
				commercial vacant.
(iv) "Coefficient
				of dispersion" (COD) means the average deviation of a group of numbers from the
				median expressed as a percentage of the median.
(v) "Equalization order" means an order of the
				Board issued pursuant to W.S. 39-11- 102.1 directing a county board of
				equalization to implement a program to bring a county into compliance with the
				standards contained in Section  6  of this chapter.
(vi) "Level of appraisal" means the overall
				ratio of appraised values to market values. In the case of non-normal
				distribution, level of appraisal shall be indicated by the median. In the case of
				normal distribution, level of appraisal shall be indicated by the mean.
(vii) "Mean" is the result of adding
				all the values of a variable and dividing by the number of values.
(viii) "Median" means the midpoint or middle
				value when a set of values is ranked in order of magnitude; if the number of
				values is even, the midpoint or average of the two middle values.
(ix) "Mill levy report" means the report
				prescribed by W.S. 39-11-102.1.
(x)
				"Price-related differential" (PRD) is the mean divided by the weighted mean. A
				PRD above 1.03 tends to indicate assessment regressivity. A PRD below .98 tends
				to indicate assessment progressivity.
(xi) "Reappraisal" means the mass appraisal of
				one or more classes of property, or a portion thereof, within a jurisdiction
				completed prior to submission of the next abstract.
(xii) "Department" means the Wyoming Department
				of Revenue.
(xiii) "Progressivity"
				means over-valuing high end properties relative to low end properties.
(xiv) "Regressivity" means under-valuing high
				end properties relative to low end properties.
(xv) "Fair market value standard" shall have
				the definition provided at W.S. 39-11-101(a)(vi).
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-4 - Abstract Review

Current through July 13, 2024
(a) The county assessors shall
				annually transmit all abstracts and related documents no later than June 1 by
				mail, e-mail, or fax to the Board.
(b) The Board, upon receipt, shall date stamp
				and log the abstracts and related documents and provide a copy to the Department.
				The Board shall place each of the original abstracts in an annual county abstract
				file created for each county.
(c) If
				the abstract contains all information necessary and is properly signed and dated,
				the Board will send an acknowledgment letter to the county assessor and copy to
				the Department. If the abstract is not in correct form, the Board will notify the
				county assessor of the Board's objection to the form of the abstract and suspend
				the review process for that county.
(d) The Board will review all abstracts for
				errors within one week of receipt of the abstract. The Board will address any
				identified errors when it reviews the abstract and statistical analysis of the
				abstract with the county assessor and the Department.
(e) The Board will:
(i) within two weeks of the receiving sales and
				account data from the county, perform statistical analysis of the abstract for
				each county in accordance with Board Rules;
(ii) determine if the abstract and statistical
				analysis of the abstract, and any other documents to be considered at the time of
				the review, are complete.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-5 - Statistical Studies

Current through July 13, 2024
(a) To determine compliance with the
				standards stated in Section  6  of this chapter, the Board shall annually conduct
				studies of appraised values and sales prices based on information contained in
				the CAMA system for vacant and improved residential and commercial
				properties.
(b) The Board may provide
				for the details of such statistical studies by adopting internal guidelines from
				time to time. Current copies of any such guidelines shall be made available to
				the public by request directed to the Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-6 - Appraisal Standards and Compliance

Current through July 13, 2024
(a) The following are the standards
				used by the Board to determine if a county is in compliance with the fair market
				value standard. If a county is in compliance with the fair market value standard,
				no equalization order will be considered.
(i)
				Level of Appraisal. The level of appraisal for residential and commercial,
				improved and vacant, shall be between .95 and 1.05. To determine compliance with
				this standard, a 95% confidence interval will be computed around the county's
				level of appraisal and the confidence interval must include one or more points in
				the range of .95 to 1.05.
(ii)
				Appraisal Uniformity.
(A) The COD for improved
				residential properties shall be 15 or less;
(B) The COD for improved commercial properties
				shall be 20 or less;
(C) The COD for
				vacant residential land shall be 20 or less;
(D) The COD for vacant commercial land shall be
				20 or less;
(E) The PRD shall be
				between .98 and 1.03 for residential and commercial properties. If a county does
				not meet the PRD standard, the Board may trim outliers;
(F) The aggregate change in market value of
				sold properties shall vary no more than 5% from the aggregate change in market
				value of unsold properties within a class.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-7 - Procedures for Implementing Action Taken By Board

Current through July 13, 2024
(a) The Board shall make its initial
				decision on action to be taken through analysis of the statistical studies. Upon
				completion of its analysis:
(i) If the Board
				determines a county is not in compliance with the overall level of appraisal as
				stated in Section  6(a)(i) of this chapter:
(A)
				the Board shall informally notify and provide all documentation and test results
				to the county assessor of its initial findings and preliminary intended
				equalization action and confer with the county assessor to explain the reasons
				for the indicated action, affording the county assessor the opportunity to
				review, respond and explain any misunderstandings or errors in the statistical
				studies.
(B) if the Board determines
				current year equalization action is still necessary following discussion as
				provided in paragraph (a)(i)(A) of this section, it will provide not less than 20
				days' notice of the proposed action to the county board of equalization and
				county assessor of the county in which the property is situated. If requested,
				the Board shall provide an opportunity for a hearing to the county board of
				equalization and county assessor of the affected county. The hearing, without
				contested case procedures, shall be held in the affected county and provide an
				opportunity for comment and presentation of information. If, after the hearing,
				the Board determines equalization is still necessary, it will issue an
				equalization order and work with the county board of equalization and county
				assessor to determine the best method by which to effect the equalization action.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-8 - Mill levy reports

Current through July 13, 2024
(a) The Board anticipates that
				pursuant to W.S. 39-11-102.1(e), 39-13-104(j), 21-13-303  and 9-4-302  the State
				Treasurer and Auditor will provide the Board with advice concerning State Wide
				Mill Levies on or before July 15. The Board will certify to the county boards of
				equalization the amount of levy for state purposes on or before the first Monday
				in August.
(b) Before August 1, the
				Board will provide county assessors with forms on which to report mill
				levies.
(c) On or before August 10
				each county assessor shall transmit to the Board the mill levy report for his or
				her county by mail, e-mail, or fax.
(d) Upon receipt of the mill levy report from
				the county assessor, the Board shall date stamp and log the mill levy reports and
				amendments and provide a copy to the Department. The original will be placed in
				the annual county abstract file created for each county.
(e) Within three days of the receipt of the
				mill levy report, the Board will evaluate the reports for errors and compare the
				values to those reported and accepted in the abstracts. The Board anticipates
				that the Department will promptly evaluate the mill levy reports to determine if
				the mills set are within legal limits, including pertinent boundaries of tax
				districts.
(f) If the mill levy
				report is not in compliance with pertinent statutes and free from error, the
				Board will contact the county assessor to resolve any apparent
				discrepancy.
(g) Upon resolution of
				any apparent errors, the Board will meet to certify the mill levy for each
				county. The Board will notify each county assessor by letter when the Board has
				certified the county report.
(h) The
				Board may provide for the details of preparation and review of mill levy reports
				by adopting internal guidelines from time to time. Current copies of any such
				guidelines shall be made available to the public by request directed to the
				Board.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS) › Section 5-9 - Construction and limitation

Current through July 13, 2024
(a) The provisions of this chapter,
				which is intended to further a just and equal distribution of the burden of
				taxation, shall be liberally, rather than strictly construed.
(b) Nothing in this chapter creates or modifies
				private rights or procedures available to the public unless expressly stated or
				otherwise provided for by law.
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 6 - STATEMENTS OF CONSIDERATION › Section 6-2 - Purpose

Current through July 13, 2024
These rules are intended to implement W.S. 34-1-142, and
				  establish uniform procedures for processing information disclosed in a statement
				  of consideration (SOC).
Wyoming Administrative Code › Agency 211 - Equalization, Board of › Sub-Agency 0001 - General Agency, Board or Commission Rules › Chapter 6 - STATEMENTS OF CONSIDERATION › Section 6-3 - Definitions

Current through July 13, 2024
(a) As used in this chapter:
(i) "Like use" means property of the same type,
				i.e. single family residence, condominium, townhouse, duplex, triplex, or
				outbuilding.
(ii) "Geographic area"
				may include any area requested by the property owner or his agent within the
				boundaries of the county in which the subject property is located.
(iii) "Available to the county assessor" means
				those SOC's that the assessor is required to retain pursuant to Section  3(b) of
				this chapter.
(iv) "Review" means
				visually inspect any requested SOC in the office of the county assessor or at a
				reasonable location selected by the county assessor. Actual copies of any SOC
				would be available through the discovery process in a contested case hearing
				before a County Board of Equalization subject to a non-disclosure agreement
				notifying the taxpayer of the confidentiality requirements and possible penalties
				for disclosure.
(v) "Department"
				means the Wyoming Department of Revenue.