TABLE OF CONTENTS
GENERAL PROCEDURES
WYOMING STATE BOARD OF EQUALIZATION
Section No. Subject Page No.
1 Authority. . . . . . . . . . . . . . . . . . . 1-1
2 Office of the Board. . . . . . . . . . . . . . 1-1
3 Sessions of the Board . . . . . . . . . . . . .1-1
4 Items to be Contained in Board Minutes . . . . 1-2
5 Public Records Practices . . . . . . . . . . . 1-2
6 Rules Subscription . . . . . . . . . . . . . . 1-3
7 Rule-making . . . . . . . . . . . . . . . . . .1-4
8 Petition for Rule-making . . . . . . . . . . . 1-4
9 Decorum . . . . . . . . . . . . . . . . . . . .1-5
10 Sanctions for Violation of Rules . . . . . . . 1-5
CHAPTER 2
RULES OF PRACTICE AND PROCEDURE
FOR CASES BEFORE THE WYOMING
STATE BOARD OF EQUALIZATION
Section No. Subject Page No.
1 Authority. . . . . . . . . . . . . . . . . . . 2-1
2 Purpose of Rules . . . . . . . . . . . . . . . 2-1
3 Application of Rules . . . . . . . . . . . . . 2-1
4 Definitions . . . . . . . . . . . . . . . . . .2-1
5 Commencement of Case. . . . . . . . . . . . . .2-2
6 Processing of Case . . . . . . . . . . . . . . 2-3
7 Record. . . . . . . . . . . . . . . . . . . . 2-4
8 Service of Notice of Case
and Other Pleadings . . . . . . . . . . . . .2-4
9 Designation of Presiding Officers . . . . . . .2-4
10 Preliminary Statement. . . . . . . . . . . . . 2-5
11 Prehearing Conference. . . . . . . . . . . . . 2-6
12 Motions . . . . . . . . . . . . . . . . . . . .2-6
13 Joinder of Persons . . . . . . . . . . . . . . 2-7
14 Intervention . . . . . . . . . . . . . . . . . 2-8
15 Expedited Contested Case. . . . . . . . . . . .2-8
16 Notice of Hearing . . . . . . . . . . . . . . .2-9
17 Hearing and Representation . . . . . . . . . . 2-9
18 Order of Procedure at Hearing . . . . . . . . .2-9
19 Briefs . . . . . . . . . . . . . . . . . . . . 2-11
20 Burden of Going Forward;
Burden of Persuasion . . . . . . . . . . . .2-11
21 Default Order . . . . . . . . . . . . . . . . .2-11
22 Record of Proceedings . . . . . . . . . . . . 2-12
23 Filing of Documents. . . . . . . . . . . . . . 2-12
24 Inspection of File . . . . . . . . . . . . . . 2-13
25 Routine Discovery Exchange. . . . . . . . . . .2-13
26 Depositions and Discovery; Limitations . . . . 2-14
27 Subpoenas . . . . . . . . . . . . . . . . . . .2-14
28 Documentary Evidence . . . . . . . . . . . . . 2-15
29 Continuances . . . . . . . . . . . . . . . . . 2-15
30 Extension of Time. . . . . . . . . . . . . . . 2-15
31 Dismissal with Prejudice Due to Settlement. . .2-15
32 Telephone Conferences . . . . . . . . . . . . .2-15
33 Post-hearing Supplementation. . . . . . . . . .2-16
34 Decision of Board . . . . . . . . . . . . . . .2-16
35 Appeals to District Court . . . . . . . . . . .2-17
36 Certification to the State Board of
Case Originally Brought Before a
County Board of Equalization . . . . . . . . 2-17
37 Recusal. . . . . . . . . . . . . . . . . . . . 2-17
CHAPTER 3
RULES OF PRACTICE AND PROCEDURE FOR APPEALS
BEFORE THE STATE BOARD OF EQUALIZATION
FROM A COUNTY BOARD OF EQUALIZATION
Section No. Subject Page No.
1 Authority . . . . . . . . . . . . . . . . . . .3-1
2 Commencement of Appeal . . . . . . . . . . . . 3-1
3 Service . . . . . . . . . . . . . . . . . . . .3-2
4 Designation of Parties . . . . . . . . . . . . 3-2
5 Motions . . . . . . . . . . . . . . . . . . . 3-3
6 Docketing of Appeal . . . . . . . . . . . . . .3-4
7 Record of Appeal . . . . . . . . . . . . . . . 3-4
8 Presentation of Additional Evidence . . . . . .3-5
9 Extent of Review . . . . . . . . . . . . . . . 3-5
10 Designation of Presiding Officers . . . . . . .3-6
11 Notice of Oral Argument. . . . . . . . . . . . 3-6
12 Oral Argument and Representation. . . . . . . .3-6
13 Telephone Conferences. . . . . . . . . . . . . 3-6
14 Briefs. . . . . . . . . . . . . . . . . . . . .3-7
15 Consideration on Brief . . . . . . . . . . . . 3-7
16 Continuances . . . . . . . . . . . . . . . . . 3-7
17 Extensions of Time . . . . . . . . . . . . . . 3-7
18 Dismissal With Prejudice Due to Settlement. . .3-8
19 Decision of Board . . . . . . . . . . . . . . .3-8
20 Recusal . . . . . . . . . . . . . . . . . . . .3-9
CHAPTER 4
BOARD EXAMINATION PROCEDURES
Section No. Subject Page No.
1 Authority . . . . . . . . . . . . . . . . . . .4-1
2 Purpose . . . . . . . . . . . . . . . . . . . .4-1
3 Allegations & Board Examination . . . . . . . .4-1
CHAPTER 5
EQUALIZATION STANDARDS AND PROCEDURES
(LOCAL ASSESSMENTS)
Section No. Subject Page No.
1 Authority . . . . . . . . . . . . . . . . . . .5-1
2 Purpose . . . . . . . . . . . . . . . . . . . .5-1
3 Definitions . . . . . . . . . . . . . . . . . .5-1
4 Abstract Review. . . . . . . . . . . . . . . . 5-2
5 Statistical Studies. . . . . . . . . . . . . . 5-5
6 Appraisal Standards and Compliance. . . . . . .5-5
7 Procedures for Implementing Action
Taken by Board. . . . . . . . . . . . . . . . 5-6
8 Mill levy reports . . . . . . . . . . . . . . .5-8
9 Construction and limitation . . . . . . . . . .5-9
CHAPTER 6
STATEMENTS OF CONSIDERATION
Section No. Subject Page No.
1 Authority. . . . . . . . . . . . . . . . . . . 6-1
2 Purpose . . . . . . . . . . . . . . . . . . . .6-1
3 Approved Form; Retention; Prohibition . . . . .6-1
4 County Assessor Responsibilities -
Verification . . . . . . . . . . . . . . . .6-1
5 County Assessor Responsibilities -
Data Input . . . . . . . . . . . . . . . . .6-2
6 Statement Processing . . . . . . . . . . . . . 6-5
7 Exemption Requests . . . . . . . . . . . . . . 6-5