Section 1. Authority.
These rules of practice and procedure are promulgated by
the State Board of Equalization under the authority of W.S.
16-3-102 (1977 as amended) and W.S. 39-11-102.1.
Section 2. Commencement of Appeal.
(a) A taxpayer or a county assessor may appeal any
decision or order of a county board of equalization to the
State Board of Equalization. Appeals shall be taken by filing
a notice of appeal with the State Board of Equalization, c/o
Executive Secretary, P.O. Box 448, Cheyenne, Wyoming 82003,
within thirty (30) days from the entry of a decision of a
county board of equalization or upon the date of mailing of
the decision as evidenced by a postmark, whichever is later.
The notice shall be considered filed with the Board on mailing
as evidenced by a postmark, or upon receipt by fax. It shall
include a copy of the decision appealed from, briefly state in
ordinary and concise language the grounds upon which the
appeal is based, the relief desired and the mailing address,
phone number, and fax number if available, of the Petitioner
and his representative or attorney. If a timely notice of
appeal is filed by a party, any other party may file a notice
of appeal within fifteen (15) days of the date on which the
first notice of appeal was filed, or within the time otherwise
prescribed herein, whichever period last expires. The notice
of appeal shall be served on all appropriate parties
consistent with Section 3 of this Chapter.
(b) "Computation of Time" - In computing the time period
for filing a notice of appeal, the period shall begin on the
day after the date of the county board decision or upon the
date of mailing of the decision as evidenced by a postmark,
whichever is later, and shall conclude on the last day of such
computed period, unless such day is a Saturday, Sunday or
legal holiday, in which event the period runs until the end of
the next day which is neither a Saturday, Sunday nor a legal
holiday.
Section 3. Service.
Any notice of appeal or motion to intervene shall
contemporaneous with filing be served by the petitioner or
movant upon all parties entering an appearance at the county
board hearing as well as the county assessor and local county
board of equalization by depositing a true and correct copy
thereof in the United States mail, postage prepaid, properly
addressed to the appropriate mailing addresses.
Section 4. Designation of Parties.
In all appeals governed by this chapter, the parties
shall be the taxpayer, or taxpayers, the county assessor, and
any other person or entity whose motion to intervene as a
party is granted pursuant to these rules. Any party filing a
notice of appeal shall be known as Petitioner. Any party
making a response to a notice of appeal shall be designated as
Respondent. The county board of equalization shall not be
considered a party to an appeal, absent the granting of a
motion to intervene.
Section 5. Motions.
(a) In general - an application to the Board for an
order shall be by written motion, and shall state with
particularity the grounds and the relief or order sought.
Motions shall be served on all parties, and the Board, and
shall advise the parties should they wish to contest the
motion a written response shall be filed with the Board with
copies served on all parties within fifteen (15) days of
service of the motion. The response shall set forth the
party's objections to the motion. No motions shall be filed
within twenty (20) days of any hearing unless otherwise
allowed by these rules.
(Bb) Intervention - A county board of equalization, and
any party to the county board hearing or any interested
person, may file a motion to intervene with the Board within
60 days from entry of a county board decision, and
contemporaneously serve a copy of said motion pursuant to
Section 3 of this chapter. The motion shall specify in
ordinary and concise language the position or decision the
movant intends to support or oppose, and advise any objections
to the motion shall be filed with the Board within fifteen
(15) days of service of the motion. A motion to intervene
shall be granted upon a reasonable showing the argument of the
movant is relevant to a material issue on appeal and not
unduly repetitious.
(c) Board Action on Own Motion - For good cause, the
Board may take action on its own motion by providing notice of
its intent to take the action and the reasons therefore to all
parties. The notice of intent shall advise the parties they
may file written objections within fifteen (15) days of
service of the notice.
Section 6. Docketing of Appeal.
When a notice of appeal has been received, the Board
shall assign a docket number thereto and enter the appeal with
the date of filing on the docket provided for such purpose.
The Board shall establish a separate file for each docketed
appeal in which shall be placed all papers, pleadings,
transcripts, evidence, and exhibits pertaining thereto and all
items shall have noted thereon the docket number assigned.
Section 7. Record of Appeal.
Within 60 days after a notice of appeal is filed, the
county board record, including a general index identifying the
documents and instruments in the record with reasonable
definiteness shall be certified to the State Board by the
county clerk as clerk of the county board of equalization. The
record shall include:
(a) All formal or informal notices, pleadings, motions,
and intermediate rulings;
(b) Evidence and exhibits received or considered
including matters officially noticed;
(c) Questions and offers of proof, objections and
rulings thereon;
(d) Any proposed findings and exceptions thereto;
(e) Any opinions, findings, decisions or orders of the
county board of equalization and any report by the officer
presiding at the hearing;
(f) All testimony reported verbatim stenographically or
by any other appropriate means determined by the county board
of equalization or the officer presiding at the hearing. Oral
proceedings or any part thereof shall be transcribed on
request of any party upon payment of the cost thereof.
By written stipulation of all parties to an appeal, the
record may be shortened. Contemporaneous with filing the
record, the county clerk shall serve a copy of the general
index on all parties to the appeal.
Section 8. Presentation of Additional Evidence.
Not later than twenty (20) days before the date set for
hearing, or twenty (20) days before the date set for filing
the brief or written statement of a petitioner, an application
may be made to the State Board for leave to present additional
evidence. If it is shown to the satisfaction of the Board the
additional evidence is relevant to a material issue before the
Board, and is not repetitious of evidence or testimony taken
before the county board of equalization, and there was good
reason for failure to present it in the proceedings before the
county board of equalization, the State Board shall order the
additional evidence be taken before the county board upon
conditions determined by the State Board. The county board of
equalization may adhere to or modify its findings and decision
after receiving such additional evidence, and shall supplement
the record to reflect the proceedings had and the decision
made. Supplemental evidence may be taken by the State Board
in cases involving fraud or involving misconduct of some
person engaged in the administration of the law affecting the
decision.
Section 9. Extent of Review.
The review by the State Board shall be confined to the
record as supplemented pursuant to Section 8 of this chapter
as well as oral argument and such briefs and proposed findings
of fact and conclusions of law as may be filed. The Board's
review shall be limited to a determination of whether the
county board action is:
(a) Arbitrary, capricious, an abuse of discretion or
otherwise not in accordance with law;
(b) In excess of statutory jurisdiction, authority or
limitations or lacking statutory right;
(c) Without observance of procedure required by law; or
(d) Unsupported by substantial evidence.
Section 10. Designation of Presiding Officers.
The Board may designate a presiding officer by assigning
an appeal to one (1) or more member(s) of the Board, the
Executive Secretary of the Board, or a licensed attorney
employed by or on contract with the State of Wyoming who is
knowledgeable of and qualified in the particular areas of
taxation which are the subject of the appeal. The functions
of the presiding officer shall be conducted in an impartial
manner. Presiding officers shall have the full authority
provided by W.S. 16-3-112(b).
Section 11. Oral Argument and Representation.
At the date, time and place set for hearing, each party
to an appeal shall have thirty (30) minutes for presentation
of argument to the Board. Each party shall be heard in the
order notice of appeal was filed or intervention allowed. A
party may represent himself or may be represented by a person
designated by him.
Section 12. Briefs; Proposed Findings of Fact,
Conclusions of Law.
Any party who desires to submit a written brief and
proposed findings of fact, conclusions of law or both to the
State Board may do so, upon approval by the Board. An original
and four copies of any brief and proposed findings, et al.,
shall be filed with the Board and a copy thereof served on
every other party to the appeal.
Section 13. Notice of Hearing.
A notice of hearing shall be sent by the Board by regular
mail to each party and intervenor at least thirty (30) days
before the date set for hearing unless the parties otherwise
consent. If the Board finds an emergency exists or it is
necessary and proper that such matter be heard sooner, the
Board may set such matter for hearing without regard to the
thirty (30) day period set forth.
Section 14. Consideration on Brief.
Any party who so desires need not personally appear at
hearing and may upon written notice to the State Board rely
solely upon written briefs and proposed findings of fact and
conclusions of law as submitted. The Board may order
consideration of the matter on the record and written briefs.
If such order is issued the parties have ten (10) days from
the date of the order to request oral argument or the same
shall be deemed waived. The briefing order shall allow thirty
(30) days for the filing and service of initial briefs by all
parties and twenty-five (25) days from the date of service of
the initial briefs for reply briefs. An original and four
copies of any brief and proposed findings, et al., shall be
filed with the Board and a copy thereof served on every other
party to the appeal. Upon expiration of the time for filing
reply briefs, the matter shall be deemed closed and will be
taken under advisement for rendition of a written decision.
Section 15. Continuances.
A party desiring continuance of an appeal shall file with
the Board at least seven (7) days before hearing, or the date
its brief is due, a motion for continuance. The motion must
show that good cause exists for continuance. Motions for
continuance filed less than seven (7) days before the hearing
or brief due date will be granted only in the case of an
emergency, such determination to be in the sole and absolute
discretion of the Board.
Section 16. Extensions of Time.
Unless otherwise provided by statute or this chapter, the
time for doing any act prescribed or allowed by this chapter
may be extended by order of the Board upon written motion
filed prior to the expiration of the applicable period of
time. The motion must show good cause for such extension of
time and that the need therefore is not caused by the party's
neglect or lack of diligence.
Section 17. Dismissal with Prejudice Due to Settlement.
Resolution of any pending appeal may be made by agreed
settlement. Upon filing of a stipulated motion to dismiss with
prejudice signed by all parties to the appeal, the Board shall
dismiss the appeal with prejudice.
Section 18. Decision of Board.
(a) The Board shall, following hearing or submission on
brief, make and enter a written decision and order containing
findings of fact and conclusions of law. Such decisions shall
be filed with the Board and will, without further action,
become the decision and order. Upon filing the Board shall
send a copy by mail to all parties and the county board of
equalization.
(b) Any party may petition the Board, within ten days of
the date of a decision and order, for reconsideration of the
decision and order by filing a motion with the Board. The
Board shall issue a written order denying the motion, granting
the motion and dissolving or modifying the decision and order,
or granting the motion and setting the matter for further
proceedings. A motion for reconsideration does not affect the
finality of the decision and order and is not a prerequisite
for judicial review. A motion for reconsideration may be
granted by the Board on any of the following grounds:
(i) Irregularity in the proceedings;
(ii) Fraud, misrepresentation, or other
misconduct of an adverse party;
(iii) Error in the valuation, assessment or
other calculation within the order;
(iv) Newly discovered evidence, material as to
the party applying, which the party could not, with reasonable
diligence, have discovered and produced at the county board
hearing; or
(v) An error of law contained within the
decision.
(c) Clerical mistakes in decisions and orders or other
parts of the record may be corrected by the Board at any time
of its own initiative or on the motion of any party. During
the pendency of a judicial appeal, such mistakes may be
corrected with leave of the court.
Section 19. Recusal
Any member of the Board may, at any time while an appeal is pending and without stating a reason, recuse himself from consideration of the appeal by serving a notice of recusal with the Executive Secretary for service on all parties and filing in the appeal record. From and after the date of the notice of recusal, the member shall not participate in any Board decisions or orders with regard to the appeal.