BEFORE THE STATE BOARD OF EQUALIZATION

FOR THE STATE OF WYOMING

ORDER OF EXEMPTION

           THIS MATTER having been presented in writing to the Board and the Wyoming Department of Revenue pursuant to Wyo. Stat. Ann. § 34-1-142(c)(viii), and Rules, Wyoming State Board of Equalization, Chapter 6, § 8, requesting the transfer of minerals interests with no surface estate be exempt from the statement of consideration requirements of Wyo. Stat. Ann. § 34-1-142(a), and the Board and Department having concluded the information contained on a statement of consideration for the transfer of mineral interests with no surface estate is neither relevant nor useful in determining the sales prices ratios which the Board uses to equalize the value of taxable property;

           IT IS THEREFORE HEREBY ORDERED the transfer of minerals interests with no surface estate are exempt from the requirements of Wyo. Stat. Ann. § 34-1-142(a), and a statement of consideration shall not be required to accompanied any document indicating such transfer as presented to a county clerk.

            Pursuant to Wyo. Stat. Ann. § 16-3-114, Rule 12, Wyoming Rules of Appellate Procedure, and Rules, Wyoming State Board of Equalization, Chapter 6, § 8, any person aggrieved or adversely affected in fact by this decision may seek judicial review in the appropriate district court by filing a petition for review within 30 days of the date of this decision.

           DATED this day of May, 2006.

                                                                  STATE BOARD OF EQUALIZATION

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                                                                  Alan B. Minier, Chairman

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                                                                  Thomas R. Satterfield, Vice-Chairman

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                                                                  Thomas D. Roberts, Board Member

ATTEST:

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Wendy J. Soto, Executive Secretary

                                                                  WYOMING DEPARTMENT OF REVENUE

                                                                  Edmund J. Schmidt, Director