BEFORE THE STATE BOARD OF EQUALIZATION
FOR THE STATE OF WYOMING
IN THE MATTER OF THE REQUEST TO EXCLUDE SPECIFIED TRANSFERS OF REAL PROPERTY INTERESTS FROM THE REQUIREMENTS OF WYO. STAT. ANN. § 34-1-142(a) PURSUANT TO
WYO. STAT. ANN. § 34-1-142(c)(viii) AND RULES, WYOMING STATE BOARD OF EQUALIZATION, CHAPTER 6, § 8.
A WRITTEN REQUEST having been presented to the State Board of Equalization (Board) and the Wyoming Department of Revenue (Department) pursuant to Wyo. Stat. Ann. § 34-1-142(c)(viii), and Rules, Wyoming State Board of Equalization, Chapter 6, § 8, to exclude certain specified transfers of real property interests 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 specified real property transfers is neither relevant nor useful in determining the sales prices ratios which the Board utilizes to equalize, if necessary, the value of taxable real property;
IT IS THEREFORE HEREBY ORDERED the following transfers of real property interests are excluded 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:
(a) Transfers to establish a chain of title, and are related to the most recent deed associated with performance of a contract. The prior, related deeds are exempt upon the filing of the most current deed accompanied by a statement of consideration;
(b) Transfers pursuant to a court decree of distribution from an estate. A statement of consideration is required when the sale of real property is a part of estate administration;
(c) Transfers pursuant to a court order or decree in divorce proceedings;
(d) Transfers of cemetery lots;
(e) Transfers by certificate of purchase or sheriff’s deed;
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 December, 2006.
STATE BOARD OF EQUALIZATION
Alan B. Minier, Chairman
Thomas R. Satterfield, Vice-Chairman
Thomas D. Roberts, Board Member
Wendy J. Soto, Executive Secretary
WYOMING DEPARTMENT OF REVENUE
Edmund J. Schmidt, Director