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|The State Board of Equalization is a full-time constitutional and
professional board of three Wyoming citizens appointed by the Governor and
confirmed by the Senate.
Article 15, §9 of the Wyoming Constitution established the State Board of
Equalization. Under Article 15, §10 of the Constitution, the Board’s duties
are to equalize valuation on all property in Wyoming’s counties, and to
perform other duties prescribed by law. The general duties and authorities
of the Board are established under Wyoming Statutes Annotated, §39-11-102.1.
In practice, the majority of the Board’s time is devoted to hearing
disputes between taxpayers and the Department of Revenue, and reviewing
appeals from decisions of county boards of equalization that adjudicate a
dispute between a taxpayer and a county assessor. In all cases, the Board
issues written decisions subject to the standards of the Wyoming
Administrative Procedures Act.
The Board discharges its duty to equalize valuation of property in
Wyoming counties through an annual process. The Board reviews
abstracts of property valuations (generally based on confidential sales
information) submitted by the county assessor in each county, and evaluates
those abstracts for uniformity by employing recognized principles of
Mockler was appointed to the Wyoming Board of Equalization by
Governor Mead on March 20, 2013. Her term expires on March 1, 2019.
Jayne is a
Wyoming native; she was born in Jackson and grew up on her family’s cattle
ranch near Dubois. A graduate of Cheyenne East High School, she received a
BA in Political Science from Wellesley College in 1980. After college she
worked as a legal assistant for the State of Wyoming and as the
administrator of the Denver office of an international law firm. Jayne
was elected to the Wyoming Legislature in 1992; she served four years in the
House and twelve years in the Senate. She left the Legislature, where she
served in Leadership and was recognized for her expertise on state revenues
and taxation issues, to run for Mayor of the City of Cheyenne. She
then re-focused her public service commitment by joining a number of state,
local and national boards; including the Wyoming Taxpayers Association,
Wyoming Komen for the Cure, Wyoming National Geographic Alliance and the
National Jewish Health Council of National Trustees. She is also a member of
the State Capitol Restoration Task Force.
Board Vice Chairman
Martin L. Hardsocg, raised in
a military family, grew up primarily in Cheyenne, Wyoming.
He attended Laramie County Community College and the
University of Wyoming, graduating with a Bachelor’s Degree in 1991.
Martin graduated from the University of Wyoming, College of
Law, with a Juris Doctorate degree in 1995.
He started his legal career as a law clerk in 1994 with the
Cheyenne firm Hathaway, Speight & Kunz, LLC, and then as an
associate attorney from 1995 through 1998, where he practiced in a
wide range of civil matters.
He joined the Civil Division of the Wyoming Attorney
General’s Office in 1998. While there, he handled complex state
taxation cases for over a decade, among many other litigation and
non-litigation matters in the civil arena for many of Wyoming’s
state agencies and elected officials.
Attorney General Greg Phillips appointed Martin as Deputy of
the Civil Division in 2011.
Martin’s areas of expertise include state taxation,
construction law, administrative law, and appellate practice.
|| Robin Sessions Cooley graduated
from the University of Wyoming, College of Law, with a Juris
Doctorate degree in 1992. She started her legal career in
private practice in the law firm of Burke, Woodard and Bishop, P.C.
from 1992 until 1996. In 1996, Ms. Cooley went into
partnership with Mark Bishop in the firm of Bishop & Cooley, LLC.
Ms. Cooley began in the Criminal Division of the Attorney General’s
Office in 1997, writing criminal appellate briefs and litigating
state and federal post-conviction cases. In 2001, she was
promoted to a supervisor position in the Civil Division of the
Office. She was promoted to Deputy Attorney General of the
Human Services Division in 2002, where she represented a variety of
state agencies including the Department of Health, Department of
Family Services, Department of Education, Community College
Commission and the Department of Transportation. Additionally,
Ms. Cooley served as Special Counsel to Governor Mead in 2013-2014.
Ms. Cooley has also been an adjunct professor at Laramie County
Community College teaching Business Law I and II, and legal research
and writing, as well as teaching Public Health Law as an adjunct
professor at the University of Wyoming College of Law.
Executive Secretary/Staff Attorney
Stewart joined the Board as its Staff Attorney in June of 1999 and
became its Executive Secretary - Attorney in June, 2012.
Mr. Stewart's legal experience includes government service with the Sweetwater
County & Prosecuting Attorney's office as a prosecutor and the county's civil
attorney, and with the Wyoming Supreme Court as Assistant Court Coordinator and Justice
John J. Rooney's law clerk. He was in private practice in Rock Springs, Wyoming prior to
joining the Board. He earned his J.D. (1979) and B.S. with Honor (1976) from the
University of Wyoming.
joined the Board staff in April of 2012.
Prior to joining the Board staff, he was an actuarial analyst at Blue Cross
Blue Shield of Wyoming. Mr. Martin graduated from the University of Wyoming in
2010 with a B.S. degree in Economics and Mathematics. He enjoys fishing,
hunting, playing music, and spending time with his family.
Board email : email@example.com