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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
statistics.
Board Members
 Chairman
Thomas D. Roberts was appointed to the State Board of Equalization by
Governor Freudenthal in September, 2004. His term expires March 1, 2011. He
was in private practice in Gillette from 1979 through 1987, during which
time he was civil legal counsel for all Campbell County elected officials as
well as a number of Campbell County appointed boards. He served as general
counsel for the State Board from 1987-96, and as Laramie County Attorney
from 1996-98. He was an Assistant United States Attorney for the District of
Wyoming from 1998 until his appointment to the Board in 2004. He earned a
bachelors degree in economics from Colorado State University in 1971, and a
law degree from the University of Wyoming in 1976.
 Vice
Chairman
Steven D. Olmstead was
appointed to the Wyoming Board of Equalization by Governor Freudenthal on
March 1, 2009. His term expires on March 1, 2015. Steve obtained his B.S.
degree in Agricultural and Natural Resource Economics from Colorado State
University 1973, and his M.S. degree in Agricultural and Natural Resource
Economics from University of Arizona in 1976. Steve is a 1990 graduate from
the University of Wyoming’s College of Law. Steve was in private practice
and was a Special Assistant United States Attorney in Jackson, Wyoming for
several years before moving to Cheyenne in 2004. Before joining the Wyoming
Board of Equalization, Steve was a Senior Assistant Attorney General and
Director of the Wyoming Medicaid Fraud Control Unit with the Wyoming
Attorney General’s Office. He is married to Suzanne Olmstead and raises Old
English Sheepdogs.
 Board
Member
Deborah J. Smith was appointed to the Wyoming Board of Equalization by
Governor Freudenthal on July 1, 2009. Her term expires on March 1,
2013. Ms. Smith attended Laramie Senior High and the University of
Wyoming. She served 6 terms as the Albany County Assessor from January
1983, until her retirement in December 2006. She was a member of
Wyoming County Assessors Association from 1983 to 2006, serving as
President, Vice President and Treasurer holding each office for two years.
She was a member and Wyoming Association of County Officers (WACO), from
1983 to 2006, serving as Vice President and President from 1999 to 2001.
Ms. Smith was also a member of International Association of Assessing
Officers for 22 years and served as state representative for 2 years.
Ms. Smith was appointed by Governor Freudenthal to serve as a founding
member of the Wyoming Wildlife & Natural Trust Board, and held that
appointment from 2005 to 2008. She has been a member of Rotary
International, Soroptimist International, Zonta International, the Albany
County League of Women Voters, Albany County Cattle Women, and the Albany
County Democrats and a 20 year county 4-H dog leader. She has also
served as an Albany County 4-H Foundation Board Member. Ms. Smith is
married to Derek Smith, a 30 year rancher in Albany County. They have
two grown children and one grandchild.
Staff
Executive Secretary
Wendy J. Soto joined the Board as
its Executive Assistant in May of 1999. She became the Board’s Executive
Secretary in July of 2000. Ms. Soto is the administrator of the Board’s
appeal docket. She is a 1990 graduate of the Laramie County Community
College Legal Assistant Program. Ms. Soto received her Certified Legal
Assistant designation from the National Association of Legal Assistants in
1994 and is a past President of the Legal Assistants of Wyoming. Prior to
working for the Board, Ms. Soto was a paralegal/legal assistant for private
practice attorneys, with a focus in personal injury and employment law. Ms.
Soto received her B. A. in Social Science from the University of Wyoming in
2005, and is currently pursuing her Masters in Public Administration at the
University of Wyoming.
Staff Attorney
Gayle Richard
Stewart, a Wyoming native, joined the Board as its Staff Attorney in June of 1999.
Mr. Stewart's prior 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.
Principal Statistician
Laura Yetter joined the Board
staff in June of 2008. She completed her M.S. in Economics at the
University of Wyoming in December 2006. Laura’s prior research
includes energy production decisions in Wyoming’s Energy sector with respect
to production tax rate changes trapped in the net price, along with the
State of Wyoming Aeronautics Grant for Wyoming’s Air Service. She has
also been involved with health and labor productivity research.
Executive Assistant
Jana R.
Fitzgerald joined the Board staff in April of 2002. She graduated from Laramie
County Community College in 1997 with a degree in Business Management. Jana has worked for
the State of Wyoming since January of 1998. She is responsible for performing numerous
fiscal, personnel and administrative duties for the Board and staff. She also assists the
Executive Secretary with various docket management tasks.
Webmaster: jfitzg@state.wy.us
Board email :
equalization@state.wy.us |
