Wyo. Code R. 211 | Wyoming Administrative Rules 211 — Equalization, Board of

78 General Agency, Board or Commission Rules

Chapter 1 General Procedures

Wyo. Code R. 211.0001.1.02022021 § 1 Authority

These rules are adopted pursuant to Wyoming Statutes 39-11-102.1 and 16-3-102.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 2 Board's Office

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 3 Sessions of the Board

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 4 Items to be Contained in Board Minutes

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 5 Public Records Practices

(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(j)(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 6 Rule-making

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 7 Petition for rule-making

(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.

(b) The filing of a petition shall not stay or affect any duly promulgated rule.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 8 Decorum

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.1.02022021 § 9 Sanctions for Violation of Rules

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;

(d) Continuance of any hearing;

(e) Dismissal of proceedings;

(f) Assessment of costs; or

(g) Any other sanction permitted by law.

History

Effective 2021-02-02

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

Wyo. Code R. 211.0001.2.02022021 § 1 Authority

These rules are promulgated by authority of Wyoming Statutes 16-3-102 and 39-11-102.1.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 2 Purpose and Application of Rules

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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 3 Incorporation by Reference

(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.

(b) No later amendments to a rule listed in Subsection (a) of this section are incorporated by reference.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 4 Definitions

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. 16-3-107.

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 5 Commencement of Case

(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.

(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.

(d) The Petitioner or the Petitioner's representative shall sign the case notice, which shall contain the telephone number, fax number, if available, and mailing address of the Petitioner or representative.

(e) The case notice shall be filed with the Board within 30 days of the date of the final administrative decision at issue or of the date of mailing of the final administrative decision as evidenced by postmark, whichever is later.

(f) Computation of Time - The time period for filing a case notice shall begin on the day after the date of the final administrative decision or upon the date of mailing of the final administrative decision as evidenced by a legible postmark, whichever is later. If the last day of the computed period is a Saturday, Sunday, or legal holiday, the period runs until the end of the next day that is neither a Saturday, Sunday, nor a legal holiday.

(g) Filed with the Board - The case shall be considered filed with the Board upon mailing of the case notice as evidenced by a legible postmark, upon receipt by fax as provided in Section 5(a), or upon hand delivery as evidenced by the Board's file stamp.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 6 Processing of Case

(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.

(b) The Board shall establish a separate file for each docketed case in which shall be placed all papers, pleadings, documents, transcripts, evidence and exhibits pertaining thereto, and all items shall have noted thereon the docket number assigned.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 7 Record

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 8 Service of Case Notice and Other Pleadings

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 9 Designation of Presiding Officer

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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 10 Preliminary Statement

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);

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 11 Prehearing Conference

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 12 Motions

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 13 Joinder of Persons

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 14 Intervention

(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.

(b) Any applicant desiring to intervene shall file an application to intervene with the Board and serve a copy on all parties in the case. The application shall state the grounds therefore, set forth the position for which intervention is sought, and advise the parties that they may file with the Board and serve on all parties and the applicant a written response within 15 days of service of the application. No application to intervene shall be filed within 20 days of a hearing.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 15 Expedited Contested Case

(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.

(b) Any party shall have 15 days from the date of the Board order scheduling a matter as an expedited case to request reconsideration.

(c) An expedited contested case shall consist of review of any written argument and evidence. The Board may permit limited oral argument after submission of all written material upon written request of a party or on the Board's own motion.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 16 Notice of Hearing

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 17 Hearing and Representation

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 18 Order of Procedure at Hearing

(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.

(b) The Board may order the parties to submit supplemental briefs or proposed findings of fact and conclusions of law.

(c) After all proceedings have been concluded, the Board shall dismiss and excuse all parties and declare the hearing closed. The Board shall advise the parties that its final decision shall be announced following consideration of all matters presented at the hearing.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 19 Briefs

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 20 Burden of Going Forward; Burden of Persuasion

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 21 Default Order

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 22 Record of Proceedings

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 23 Filing of Exhibits

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 24 Inspection of File

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 25 Depositions and Discovery; Limitations

(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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 26 Subpoenas

(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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 27 Documentary Evidence

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 28 Continuances

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 29 Extension of Time

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 30 Dismissal with Prejudice Due to Settlement

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 31 Telephone Conferences

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 32 Post-hearing Supplementation

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 33 Decision of the Board

(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.

(c) The Board may correct clerical mistakes in decisions and orders or other parts of the record at any time on its own initiative, or on the motion of any party. During the pendency of a judicial appeal, clerical mistakes may be corrected with leave of the court.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 35 Certification to the State Board of a Case Originally Brought Before A County Board of Equalization

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.2.02022021 § 36 Recusal

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.

History

Effective 2021-02-02

Chapter 3 Rules of Practice and Procedure for Appeals Before the State Board of Equalization from a County Board of Equalization

Wyo. Code R. 211.0001.3.02022021 § 1 Authority

These rules are promulgated under the authority of Wyoming Statutes 16-3-102 and 39-11-102.1.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 2 Commencement of Appeal

(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.

(c) If a timely notice of appeal is filed by a party, any other party may file a notice of appeal within 15 days of the date on which the first notice of appeal was filed, or within the time otherwise prescribed herein, whichever period last expires. The notice of appeal shall be served on all parties consistent with Section 3 of this chapter.

(d) Computation of Time - The time period for filing a notice of appeal shall begin on the day after the date of the county board decision or upon the date of mailing of the decision as evidenced by a legible postmark, whichever is later. If the last day of the computed period is a Saturday, Sunday, or legal holiday, the period runs until the end of the next day that is neither a Saturday, Sunday nor a legal holiday.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 3 Service

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 4 Designation of Parties

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 5 Motions

(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;

(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.

(ii) The motion shall advise the parties that any objections to the motion may be filed with the Board within 15 days of service of the motion.

(iii) The Board shall allow the amicus curiae to participate in oral argument only with consent of the party supported, and only for extraordinary reasons, with the time used to be charged against the party supported.

(iv) Pursuant to Subsection (c) of this section, the Board, upon its own motion, may request any county board of equalization, any party to the county board hearing, or any interested person or entity to appear as amicus curiae.

(e) For good cause, the Board may take action on its own motion by providing notice of its intent to take the action 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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 6 Docketing of Appeal

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 7 Record of Appeal

(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.

(b) Contemporaneous with filing the record, the county clerk shall serve a copy of the general index on all parties to the appeal.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 8 Presentation of Additional Evidence

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 9 Extent of Review

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;

(d) Unsupported by substantial evidence.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 10 Designation of Presiding Officers

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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 11 Notice of Oral Argument

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 12 Oral Argument and Representation

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 13 Telephone Conferences

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 14 Briefs

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 15 Consideration on Brief

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 16 Continuances

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 17 Extensions of Time

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 18 Dismissal with Prejudice Due to Settlement

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 19 Decision of Board

(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.

(c) The Board may correct clerical mistakes in decisions and orders or other parts of the record at any time on its own initiative or on the motion of any party. During the pendency of a judicial appeal, clerical mistakes may be corrected with leave of the court.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.3.02022021 § 20 Recusal

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.

History

Effective 2021-02-02

Chapter 4 Board Examination Procedures

Wyo. Code R. 211.0001.4.02022021 § 1 Authority

These rules are promulgated by authority of Wyoming Statutes 16-3-102, 18-3-204(a)(ix), and 39- 11-102.1.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.4.02022021 § 2 Purpose

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.4.02022021 § 3 Allegations and Board Examination

(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.

(i) That the applicant filing the allegation is an individual, a business entity registered to do business in the State of Wyoming, a political subdivision of the State of Wyoming, a public officer of the State of Wyoming, or a public officer of a political subdivision of the State of Wyoming.

(ii) The address and phone number of the applicant or the agent of the business entity;

(iii) A verified statement indicating:

(A) The actions to be remedied;

(B) That this is a matter within the jurisdiction of the Board;

(D) That the allegation does not arise from an action or inaction of another agency which is properly reviewed by a district court or brought before the Board by another action;

(E) That the applicant filing the allegation has direct knowledge of the action or inaction for which relief may be granted or is directly affected financially by the action or inaction;

(F) The identity of the person or agency or governmental entity performing or failing to perform the alleged action;

(G) The date the taxes were paid or should have been paid; and

(H) The relief desired.

(iv) The applicant filing the written allegation with the Board shall simultaneously serve a copy of the allegation on the party subject of the allegation, including but not limited to the Department of Revenue, county elected officials and/or affected taxpayers.

(d) A written allegation shall be considered filed with the Board upon mailing of the allegation notice as evidenced by a legible postmark, or upon receipt by fax or upon hand delivery as evidenced by the Board's file stamp. Any fax received after regular business hours will be treated as received during the regular business hours of the next working day.

(e) The procedures available to the Board include but are not limited to:

(i) An in-camera investigation by the Board;

(ii) Open questioning by the Board;

(iii) An independent investigation by an agent of the Board;

(iv) A contested case proceeding pursuant to Chapter 2 wherein the applicant making the allegation shall bear the burden of proof of the allegations by a preponderance of the evidence; or

(v) Other procedures deemed appropriate by the Board.

History

Effective 2021-02-02

Chapter 5 Equalization Standards and Procedures (Local Assessments)

Wyo. Code R. 211.0001.5.02022021 § 1 Authority

These rules are promulgated under the authority of Wyoming Statutes 16-3-102 and 39-11-102.1.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 2 Purpose

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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 3 Definitions

(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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 4 Abstract Review

(a) The county assessors shall annually transmit all abstracts and related documents no later than June 1by 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.

(f) The Board anticipates that the Department will timely provide it necessary information concerning state assessed property for each county. However, the completion of the review process for locally assessed property will not be delayed if the state assessed property information is provided later than June 1.

(g) After the Board determines that the abstract and statistical analysis of the abstract are complete, it will transmit a copy of the statistical analysis of the abstract and any pertinent supporting information, such as detailed property data, to the county assessor and the Department.

(h) The Board will meet with the county assessor and the Department to review the abstract, statistical analysis of the abstract, and any pertinent supporting information. The review meeting will take place no fewer than five working days after transmittal of the statistical analysis of the abstract to the county assessor, unless the county assessor agrees to a shorter time. The Board will notify the county assessor and the Department of the date and time of the meeting for review of the abstract.

(i) At the meeting, the Department may present any recommendations with respect to compliance with the standards of Section 6 of this chapter. The county assessor may attend either in person or by phone. The meeting will be audio recorded, and the Board will keep minutes of the informal conference and any Board action.

(j) Upon completion of the review the Board may: (1) acknowledge the abstract without correction; (2) acknowledge the abstract subject to corrections to be made by the assessor within a prescribed time; (3) decline to acknowledge the abstract. By letter to the county assessor no later than July 10, the Board will authorize the county to proceed with its mill levy process if the abstract has been acknowledged and any required corrections are made, submitted and approved.

(k) If the Board determines that any of its standards are not being met, the Board may request further investigation by the county assessor, the Department, and Board staff to determine what, if any, changes in the county assessor's work practices are warranted. The Board will assure that proposed work practices are documented and will assure that the county assessor and the Department are advised of the proposed work practices.

(l) In appropriate cases, the Board will proceed with remedial measures pursuant to Section 7 of this chapter

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 5 Statistical Studies

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 6 Appraisal Standards and Compliance

(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;

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 7 Procedures for Implementing Action Taken By Board

(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.

(ii) If the Board determines a county is not in compliance with appraisal uniformity as stated in Section 6(a)(ii) of this chapter:

(A) the Board shall informally notify the county assessor of its initial findings and meet with the county assessor to explain the reasons for the indicated action, affording the county assessor or designee the opportunity to review, respond and explain any misunderstandings or errors in the statistical studies.

(B) if the Board determines a county is out of compliance and reappraisal is more appropriate to correct assessment bias, the Board may order reappraisal to bring the county into compliance. The reappraisal shall be completed prior to submission of the next abstract.

(C) if the Board determines any inequities can be remedied during the next year through changed work practices, the Board will communicate its recommendation to the Department pursuant to W.S. 39-11-102.1. If the Board has recommended work practice changes and the same noncompliance issue is present in the next appraisal cycle, the Board may issue an equalization order to correct these noncompliance issues.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 8 Mill levy reports

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.5.02022021 § 9 Construction and limitation

(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.

History

Effective 2021-02-02

Chapter 6 Statements of Consideration

Wyo. Code R. 211.0001.6.02022021 § 1 Authority

These rules are promulgated under authority of Wyoming Statutes 16-3-103, 39-11-102.1 and 34-1-142.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 2 Purpose

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).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 3 Definitions

(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.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 4 Approved Form; Retention

(a) The SOC form approved by the Wyoming State Board of Equalization (Board), or a computer-generated emulation in the same format containing the same information, is adopted as the prescribed form to implement W.S. 34-1-142, and is incorporated herein by reference.

(b) Assessors shall retain copies of the SOC's, excluding those for which exemptions were granted, for three years. SOC's for which exemptions were granted may be destroyed at any time pursuant to assessor office policy.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 5 County Assessor Responsibilities-Verification

(a) Each county assessor shall:

(i) Review and confirm, as necessary, all data on each SOC. The information on the SOC shall be confirmed or verified by contacting buyers, sellers or others if:

(A) There is reason to believe the data on the SOC is not complete or accurate;

(B) The property sold is of a less common type;

(D) The sale is part of a sample of single-family sales that are routinely confirmed by audit or exception; or

(E) Other considerations make the sale significant for analysis.

(ii) If appropriate, adjust sales information for financing, personal property, time of sale, and corrections obtained through verification. Assessors shall not adjust sales price for real estate commissions, closing costs, title insurance or property taxes, unless the buyer agrees to pay all the commission or all the taxes, in which case the amounts of the payments shall be added to the sales price.

(iii) Complete the information within the box on the SOC entitled "FOR USE BY COUNTY ASSESSOR ONLY." Sales that are determined to be invalid shall be identified by circling the appropriate CAMA invalidation code.

The assessor shall preserve all documentation supporting invalidation of the SOC.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 6 County Assessor Responsibilities - Data Input

(a) Every sale that is not exempt shall be entered into CAMA.

(b) The source of the verification of the sales information on the SOC shall be identified at a minimum in CAMA as:

(i) Confirmed with the buyer;

(ii) Confirmed with the seller;

(iii) Confirmed with the agent; or

(iv) Information on the SOC was deemed accurate and was not confirmed.

(d) Invalid sales shall be identified by the most appropriate "reason to exclude" as follows:

(i) The sale involves additional parcels, trades or common property, including:

(A) Additional parcels (where two or more parcels are sold and the value of the individual parcels cannot be ascertained);

(B) Trades (where the value of the traded properties cannot be ascertained); or

(C) Incomplete or unbuilt common property, if the sale suggests the price is influenced by promises to complete common elements at some later date.

(ii) The sale was not exposed to the open market, or the marketing time for the property could not be considered normal.

(iii) The physical characteristics of the property have changed or are incorrect:

(A) The physical characteristics (which influence value) changed after the sale; or

(B) The property characteristics (which influence value) do not match the characteristics of the property on January 1 of the assessment year.

(iv) A sale between related individuals or corporate affiliates.

(v) A liquidation or forced sale including:

(A) Sales involving courts, government agencies and public utilities, if such sales suggest an element of compulsion or a desire to convey surplus property;

(B) Sales in which a financial institution as a lienholder is the buyer, unless invalidating such sales results in an inadequate sample, or if such sales constitute a major portion of the market (as in depressed areas). If such sales are used, adjustments shall be considered for any differences in price from conventionally financed sales;

(D) Forced sales, including those resulting from a judicial order where the seller is usually a sheriff, receiver or other court officer; or

(E) Transfers between former spouses as part of a divorce proceeding.

(vi) The sale involved abnormal financing, land contracts, or was a sale of convenience, of doubtful title, or of partial interests, such as:

(A) Sales involving abnormal financing (such as terms which are not normal in the market and cannot be adjusted to reflect current market);

(B) Sales involving land contracts, unless sufficient information is available for reasonable adjustments for time and financing;

(D) Sales of doubtful title; or

(E) Sales involving partial interests, unless it may be reasonably assumed from several concurrent sales that the sum of the partial interests fairly indicates the sale price of the total property.

(vii) The sale involved excessive personal property, or any other situation that makes the sale not an "arm's-length" transaction, and for which supporting documentation is developed. Other situations may include:

(A) When objective circumstances suggest either the buyer or seller or both were not well informed;

(B) When data for the sale is incomplete and unverifiable; or

(C) For sales involving charitable, religious or educational institutions, if such sales suggest an element of philanthropy or restrictive covenants.

(viii) The sale involved agricultural property valued on productivity.

(ix) The sale was not an "arm's- length" transaction. An explanation shall be made in the sales notes.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 7 Statement Processing

The Board may ask the Department to assist the Board in confirming a sample of sales within each county to ensure sales processing, validation, and adjustment procedures are understood and followed uniformly.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 8 Exemption Requests

Any person requesting an exemption pursuant to W.S. 34-1-142(c)(viii) shall submit to the Board and Department, in writing, sufficient details concerning the transaction to enable the Board to determine whether sales-related information would be useful or relevant in determining sales-price ratios. A joint written Board and Department decision on the exemption request shall be issued and distributed to each county clerk and county assessor. The decision will also be posted on the Board website. The decision shall constitute final agency action subject to review by the appropriate district court.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.6.02022021 § 9 Disclosure of Statements

Any person, or his agent, who, within the period set forth by W.S. 39-13-109(b)(i), either has an initial meeting with the county assessor's office or contests his property tax assessment, is entitled to review the SOC's for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under W.S. 39-13-109(b)(i).

History

Effective 2021-02-02

Chapter 7 Uniform County Board of Equalization Practice and Procedure Rules

Wyo. Code R. 211.0001.7.02022021 § 1 Authority

. These Rules are promulgated by authority of Wyoming Statutes 39-13-102, 39-13-109(b)(i), and 16-3-101 et seq.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 2 Application of Rules

. These rules apply to all appeals brought before a county board concerning those matters administered by the assessor under Title 39 of the Wyoming Statutes. Specifically, these rules shall apply to appeals authorized in W.S. 39-13-109(b).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 3 Construction

. These rules are to be construed to assure the fair and expeditious conduct of proceedings before a county board. If any portion of these Rules is found to be invalid or unenforceable, the remainder shall remain in effect.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 4 Definitions

. For the purpose of this chapter:

(a) "Appeal" means a proceeding before a county board in which the legal rights, duties, or privileges of a party are to be determined after an opportunity for a hearing. An appeal is a contested case as that term is defined in W.S. 16-3-101(b)(ii).

(b) "Assessor" means the county assessor as set forth in W.S. 18-3-204.

(d) "Clerk" means the county clerk who is the clerk to a county board as set forth in W.S. 18-3-402 and 39-13-102(c).

(e) "Hearing officer" means the presiding officer in a contested case designated by the county board, pursuant to W.S. 16-3-112, to conduct the hearing before the county board.

(f) "Petitioner" means any person, firm, corporation, partnership, association or governmental entity who files an appeal seeking relief from any final administrative decision of an assessor.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 5 General Course of Contested Case

Unless otherwise provided by law, the course of proceedings is governed by W.S. 16-3-107 through -112, and these rules.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 6 Commencement of Appeal

(a) Any petitioner wishing to contest his or her property assessment shall file with the assessor a written statement specifying the reasons why the assessment is incorrect. The statement shall include:

(i) The name, mailing address and phone number of the petitioner;

(ii) The legal description, if real property, and location of the property;

(iii) A concise statement of the facts, issues and objections which the petitioner considers relevant to the assessment of the property;

(iv) A reference to applicable statutes, rules, orders or any other authority;

(v) A concise statement of the relief desired; and

(vi) A copy of the assessment schedule.

(b) The statement shall be signed by the petitioner and filed within 30 days after the assessment schedule was sent pursuant to W.S. 39-13-103(b)(vii). If the 30th day is not a business day, the statement shall be filed by the first business day thereafter. The statement may be filed by regular mail, hand delivery, or electronic means. Electronic filings received after normal business hours will be considered filed on the next business day. The petitioner shall send a signed or otherwise duly executed original of any electronically filed statement to the assessor by regular mail or hand delivery the next business day after the electronic transmission.

(c) Upon receipt of a statement, the assessor shall stamp the date of receipt on the statement and provide a copy of the statement to the clerk.

(d) The county board shall dismiss any statement not timely filed, unless it determines that good cause exists to toll or extend the filing deadline.

(e) The county board may dismiss any statement otherwise not filed in substantial compliance with these rules.

(f) The assessor may provide a statement that conforms to the requirements of this section for use by petitioners.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 7 Notice of Hearing

(a) The clerk shall set all timely filed appeals for hearing and provide written notice to the petitioner and assessor.

(b) The notice shall set forth the date, time, place, and nature of the hearing and shall advise the parties of the requirement to exchange information prior to the hearing.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 8 Production of Documents and Discovery

(a) At least 30 days before the scheduled hearing, the petitioner and assessor, or their respective attorney or agent, shall disclose witnesses and exchange information, evidence, and documents relevant to the appeal, including sales information from relevant statements of consideration, if requested. The assessor shall specifically identify the sales information used to determine the market value of the property under appeal.

(b) Failure to disclose witnesses or to exchange information, evidence or documents may result in exclusion of the undisclosed testimony, evidence or documents at the hearing at the discretion of the county board or hearing officer.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 9 Motions

(a) An application for a county board order shall be by motion, which unless made during a hearing, shall be in writing and shall state with particularity the grounds and the relief or order sought. The movant shall file the original motion with the county board and serve a copy of the motion on the other parties.

(b) Any written motion shall advise the other parties that they may file a written response to the motion setting forth objections to the motion within 15 days of service of the motion, and that a copy of the response shall be served on the other parties.

(d) The moving party or any party affected by the motion may request a hearing on a motion. Absent a request for a hearing, the county board may hold a hearing on any motion or decide the motion without a hearing. A motion not determined at or prior to the hearing shall be deemed denied.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 10 Continuances and Extensions of Time

(a) Motions requesting continuances or extensions of time are not favored. Continuances or extensions of time may be granted sparingly upon a showing of good cause or when necessary to assure fairness or otherwise avoid manifest injustice. Cases will not be continued upon stipulation of the parties.

(b) Unless time does not permit, motions for continuances of any hearing shall be in writing, shall state the reasons therefore, and shall be filed with the county board and served on all parties.

(c) Motions for extension of time for the doing of any act prescribed or allowed by these rules or by order of the county board shall be filed and served on all parties prior to the expiration of the applicable time period.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 11 Subpoenas

The county board shall issue subpoenas for appearance and to produce books, papers, documents, or exhibits upon written request of any party. Those subpoenas may be enforced pursuant to W.S. 16-3-107(c).

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 12 Representation

(a) A petitioner may be self-represented or represented by a representative designated by the petitioner.

(b) An assessor may be self-represented, may be represented by an attorney, or may be represented by an employee or designee who is a state certified property tax appraiser.

(d) The county attorney may advise the county board or represent the assessor, but not both.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 13 Telephone or Video Conferences

At the discretion of the hearing officer or the county board, telephone or video conferences or similar technology may be used to conduct any proceeding.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 14 Presumption, Burden of Going Forward and Burden of Persuasion

(a) There is a presumption that the assessor's property valuation is valid, accurate, and correct.

(b) Petitioner shall have the burden of going forward. Petitioner may present any credible evidence to rebut the presumption in favor of the assessor's valuation.

(c) If petitioner provides credible evidence that the assessor's valuation is incorrect or unlawful, the burden shifts to the assessor to defend the valuation. The ultimate burden of persuasion rests with the petitioner, which burden shall be met by a preponderance of the evidence.

(d) Where the issue is the exemption of publicly owned property, the assessor has the ultimate burden of persuasion to establish taxability.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 16 Conduct of the Hearing

As nearly as possible, hearings shall be conducted in the following order:

(a) The hearing officer, who shall conduct the hearing, shall convene the hearing and identify the appeal to be heard. The hearing officer shall note all appearances for the record.

(b) The hearing officer shall then take up any motions or preliminary matters to be heard and shall mark and admit all evidence, unless there is an objection to the admission of any evidence.

(d) The petitioner, or petitioner's representative, then presents the petitioner's evidence after which the assessor or the assessor's representative shall present evidence. Evidence may be presented through witnesses, oral statements or documentary evidence. All witnesses shall be sworn prior to testifying. Each party shall have the opportunity to cross- examine witnesses on any matter relevant to the issues, even though the matter was not covered in direct examination. Any objection to testimony or evidentiary offers should be directed to the hearing officer and the basis of the objection stated. The hearing officer shall rule on all objections. The members of the county board or hearing officer may ask questions of any party or any witness for the purpose of clarifying their understanding of the case. If the case involves the tax exemption of publicly owned property the assessor shall be the party to initially present evidence.

(e) After presentation of all evidence, both parties may present closing arguments, including summaries of the evidence and legal arguments.

(f) After all proceedings have been concluded, the county board or hearing officer shall excuse all witnesses and declare the hearing closed. The county board shall take the appeal under advisement. The county board may request the parties file briefs or proposed findings of fact and conclusions of law.

(g) The hearing officer may reasonably limit the time for the conduct of the hearing.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 16 Evidence

All evidence that is not irrelevant, immaterial or unduly repetitious shall be admitted at the hearing. The county board will observe the rules of privilege recognized by law. W.S. 16-3-108 generally sets forth the rules of evidence that the county board shall follow.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 17 Record of Proceedings

(a) All hearings shall be recorded electronically or by a court reporter or a qualified stenographer or transcriptionist.

(b) The record shall include all pleadings, notices, motions, rulings, documentary evidence, proposed findings, objections thereto, ruling on objections, and the final order. Unless the county board chooses to use a court reporter or a qualified stenographer or transcriptionist, any party desiring the hearing to be transcribed must make the necessary arrangements and bear the cost thereof.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 18 Briefs

Any party may submit a written brief to the county board either before or during the hearing. Any party desiring to submit a brief after the hearing shall make a request to the county board or hearing officer. If approved, a briefing schedule will be set. The briefs may set forth the factual and legal position of the submitting party.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 19 Failure to Appear at Hearing

The county board may dismiss an appeal if the petitioner willfully neglects or refuses to attend a hearing and be examined or answer any material question upon the county board's request.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 20 County Board Decision

(a) After the hearing, the county board shall issue a written decision containing findings of facts and conclusions of law separately stated. The decision shall either affirm the assessor's valuation or reverse the valuation and remand to the assessor with instructions. The decision will be recorded into the county board minutes and filed with the clerk, and shall contain a notice advising the parties of their right to appeal from an adverse decision.

(b) The county board shall issue a written decision in each case no later than the first day of October.

(c) The clerk shall provide each party with a copy of the county board's written decision, and execute a certificate showing the method of delivery and date.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 21 Statements of Consideration Confidential

(a) A petitioner who timely contests his property tax assessment or valuation as provided by law and these rules is entitled to review statements of consideration and all other information used by the assessor in determining the property value.

(b) Statements of consideration are not public records and shall be held confidential by the clerk, assessor, county board, state board, the Wyoming Department of Revenue, and when disclosed pursuant to W.S. 34-1-142(g) and 39-13-109(b)(ii), any person wishing to review or contest his property tax assessment or valuation and the county board. The assessor may require a petitioner to sign an agreement to protect the confidentiality of the statements of consideration prior to their disclosure.

(c) Statements of consideration provided for review under this Section shall not be subject to discovery in any other county or state proceeding unless otherwise provided by law.

(d) The hearing shall be closed while statements of consideration will be disclosed. Only the petitioner, petitioner's agent and petitioner's legal counsel, the assessor and the assessor' employees or designee and the assessor's legal counsel, the members of the county board, the hearing officer, county board counsel, the clerk and the court reporter, qualified stenographer or transcriptionist may remain for the closed portion of the hearing. The hearing officer shall regulate the course and conduct of the hearing to ensure that the parties shall disclose statements of consideration, and examine witnesses relative to those statements, only while the hearing is closed.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 22 Ex Parte Communications

(a) No party or anyone on a party's behalf shall communicate with a county board member, a staff member of the county board, or any presiding officer designated by the county board on any material fact at issue in the appeal after its commencement and before its final disposition, except to the extent authorized by law, and unless the opposing party is present.

(b) If an ex parte communication occurs, the persons who were party to the communication shall:

(i) Immediately draft a written document or summary setting forth the contents and circumstances of the communication;

(ii) Mail or hand deliver the document to all parties to the proceeding and all other officials involved in the decision process; and

(iii) State that the matter covered in the communication will be considered at the next scheduled hearing related to the appeal, or as otherwise scheduled with notice to all parties.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 23 Recusal

Any member of the county 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 clerk 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 county board decisions or orders with regard to the case.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.7.02022021 § 24 Appeal to State Board of Equalization

A petitioner or assessor may appeal a final adverse written decision or order of a county board to the Wyoming State Board of Equalization (state board) as provided in Chapter 3 of the State Board's rules.

History

Effective 2021-02-02

Chapter 8 Rules of Practice and Procedure for Appeals from the Department of Revenue, Liquor Division's Revocation or Suspension of a Liquor License

Wyo. Code R. 211.0001.8.02022021 § 1 Authority and Scope

. These rules are promulgated by authority of Wyoming Statutes 12-7-201(d). These rules provide a process for contested case appeal proceedings before the State Board of Equalization upon Department of Revenue (Department), Liquor Division's (Division) revocation or suspension of a Wyoming liquor license.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.8.02022021 § 2 Incorporation by Reference

(a) The rules 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; and

(iv) Rule 52, Wyoming Rules of Civil Procedure, adopted by the Wyoming Supreme Court and in effect on March 1, 2017.

(b) No later amendments to a rule listed in subsection (a) of this Section are incorporated by reference.

(c) Contested case proceedings shall be conducted in accordance with Chapter 2 of the State Board's Rules, §§ 5, 7 through 14, 17, 19 through 25, 28 through 33, and 36.

History

Effective 2021-02-02

Wyo. Code R. 211.0001.8.02022021 § 3 Liquor Licensee Appeals following the Division's Suspension or Revocation

(a) In accordance with W.S. 12-7-201(d), licensees subject to the Division's revocation or suspension of a liquor license may file an appeal with the Board not more than 30 days following the date on which the license is to be suspended or revoked as stated in the final notice of suspension or revocation. The Board shall docket appeals and schedule contested case proceedings as soon as feasible.

(b) The Board shall review the Division's suspension or revocation for compliance with statutory and regulatory law, and the Board shall either affirm or reverse the Division's action.

(c) When reviewing a departmental order or decision immediately suspending a license while an appeal is pending, the Board shall examine whether good cause supports the Division's conclusion that the licensee should not operate pending the appeal. The Board, upon the licensee's written request, shall hold a separate, immediate hearing to address the limited question of whether the suspension should go into effect while the appeal is pending. In determining whether the Division has demonstrated that the licensee should not be permitted to operate during the appeal to the Board, the Board will consider whether:

(i) The licensee has continuously and intentionally violated Wyoming's laws following clear and repeated notice from the Department (Division), and is likely to continue disobeying statutory or regulatory requirements pending the appeal;

(ii) The licensee is likely to engage in activities or conduct harmful to the public's general welfare;

(iii) The Department (Division) or other governmental bodies are unlikely to recover additional financial obligations of the licensee to the State or local licensing authority accruing after notice of the suspension and during an appeal;

(iv) The licensee's interests in operating, pending an appeal, are outweighed by the Division's interests in immediately suspending the license.

(d) The Division shall bear the burden of establishing the licensee should be required to cease operations pending an appeal.

History

Effective 2021-02-02