Section 1. Authority. These rules are promulgated by authority of W.S. 16-3-102, W.S. 18-3-204(a)(ix), and W.S. 39-11-102.1. (February, 1993)

Section 2. Purpose. These rules are intended to provide process and standards for the State Board to carefully examine into allegations of improper, fraudulent, or unequally assessed properties or allegations of evasion or violation of the property tax laws.

Section 3. Allegations and Board Examination.

(a) The State Board may institute an examination upon written allegation meeting the requirements of Subsection(c) of this Section that property subject to taxation has not been assessed or has been fraudulently, improperly or unequally assessed, or the law governing assessment, levy and collection in any manner has been evaded or violated.

(b) Such examination may be subject to summary dismissal upon evidence or argument or Board motion indicating:

(i) The allegation is subject to a legal limitation which precludes Board examination;

(ii) The allegation is not within the jurisdiction of the Board;

(iii) In the discretion of the Board, the matter involves an isolated, trivial or minimal issue or problem which may be remedied through conference and conciliation;

(iv) In the discretion of the Board, the matter involves a final action or inaction of another agency which is properly reviewed by district court; or in another proceeding before the Board including but not limited to an appeal from a County Board or a Department of Revenue final administrative decision.

(v) There is no adequate proceeding available to the Board provided by law which will remedy the allegations; or

(vi) The person making the allegation has had knowledge of the action resulting in fraudulent, improper or unequal assessment or the law in any manner evaded or violated, for more than one (1) year and has failed to take legal action or make an allegation; or Other good cause as determined by the Board.

(vii) The allegation fails to meet the requirements of Subsection (c) of this Section.

(viii) There is or was available an adequate remedy provided by law which will remedy the allegation.

(ix)Other good cause as determined by the Board.

(c) The written allegation shall set forth with particularity the following:

(i) The applicant filing the allegation shall be a resident of the State of Wyoming, or a political subdivision of the State of Wyoming, or a business entity registered to do business in the State of Wyoming;

(ii) The address and phone number of the applicant or the agent of the business entity;

(iii) A verified statement indicating:

(A) The actions to be remedied,

(B) That this is a matter within the jurisdiction of the Board,

(C) There are no adequate proceedings provided by law which will remedy the allegation

(D) This is not an action or inaction of another agency which is properly reviewed by district court or brought before the Board by another action including but not limited to an appeal from a County Board of Equalization or from the Department of Revenue's final action,

(E) The applicant discovered the information leading to the allegation within the year immediately preceding the filing,

(F) The applicant filing the allegation has direct knowledge of the action or inaction for which relief may be granted or the person is directly affected financially by the action or inaction,

(G) Identifying the person or agency or governmental entity performing or failing to perform the alleged action,

(H) The relief desired.

(I) The applicant filing the written allegation with the Board shall simultaneously serve the party subject of the allegation, including but not limited to the Department of Revenue, County Elected Officials and /or affected Taxpayers.

(d) "Filed with the Board" - A written allegation shall be considered filed with the Board upon mailing of the allegation notice as evidenced by a postmark, or upon receipt by fax or upon hand delivery as evidenced by the Board's file stamp.

(e) The Procedures available to the State Board may include but are not limited to the following:

(i) An in-camera investigation by the Board

(ii) Open questioning by the Board

(iii) Independent investigation by an agent of the Board

(iv) A contested case proceeding pursuant to Chapter 2 wherein the applicant making the allegation shall bear the burden of proof of the allegations by a preponderance of the evidence.

(v) Other procedures deemed appropriate by the Board.