Opinion ID: 1309027
Heading Depth: 2
Heading Rank: 2

Heading: State Board Efforts:

Text: In addition to recommended legislative action, the state board in both 1984 and 1986 proposed equalization rules which achieved unfavorable response from the governor and were either withdrawn or vetoed. Actually, the only state board rule effort which achieved any success in providing a defined ratio between actual value and taxation assessment value was this rule which is contested in this proceeding. [9] In background to the Wyoming taxation system, see Symposium, The General Property Tax in Wyoming, 4 Wyo.L.J. 227 (1950). [10] Cf. Comment, State Tax Reporter-Wyoming, § 20-001, p. 2075, ¶ 20-321, in prematurely stating as editorial comment: The Wyoming Constitution does not require assessment of property at full value.