TABLE OF CONTENTS
CHAPTER 1
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 Information Practices............................................................................................................ 1-2
6 Rules Subscription ................................................................................................................1-3
7 Rulemaking ............................................................................................................................1-3
8 Petition for Rulemaking......................................................................................................... 1-3
9 Tax Appeal Summary
Report................................................................................................
1-4
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 ...................................................................................................................2-2
6A Record ......................................................................................................................................2-3
7 Service of Notice of Case and Other Pleadings .......................................................................2-3
8 Designation of Presiding Officers............................................................................................ 2-3
9 Prehearing Conference .............................................................................................................2-4
10 Preliminary Statement ..............................................................................................................2-4
11 Motions ....................................................................................................................................2-5
12 Joinder of Persons ....................................................................................................................2-5
13 Intervention ...............................................................................................................................2-5
14 Expedited Contested Case ........................................................................................................2-6
15 Notice of Hearing .....................................................................................................................2-6
16 Hearing and Representation ......................................................................................................2-7
17 Order of Procedure at Hearing ..................................................................................................2-7
18 Briefs ........................................................................................................................................2-8
19 Burden of Going Forward; Burden of Persuasion .....................................................................2-9
20 Default Order ............................................................................................................................2-9
21 Record of Proceedings ..............................................................................................................2-10
22 Filing of Documents ..................................................................................................................2-10
23 Inspection of File...................................................................................................................... 2-10
24 Routine Discovery Exchange ....................................................................................................2-10
24A Depositions and Discovery; Limitations ...................................................................................2-11
25 Subpoenas ................................................................................................................................2-12
26 Documentary Evidence ............................................................................................................2-12
27 Continuances ...........................................................................................................................2-12
28 Extension of Time ....................................................................................................................2-12
29 Dismissal with Prejudice Due to Settlement ............................................................................2-12
30 Telephone Conferences ............................................................................................................2-12
31 Post-hearing Supplementation ..................................................................................................2-13
32 Decision of Board ....................................................................................................................2-13
33 Appeals to District Court .........................................................................................................2-15
34 Certification to the State Board of Case Originally Brought
Before a County Board of Equalization ....................................................................................2-15
35 Recusal
.....................................................................................................................................2-15
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 ......................................................................................................................................3-2
6 Docketing of Appeal ..................................................................................................................3-3
7 Record of Appeal ......................................................................................................................3-3
8 Presentation of Additional Evidence .........................................................................................3-4
9 Extent of Review .......................................................................................................................3-4
10 Designation of Presiding Officers.............................................................................................. 3-4
11 Oral Argument and Representation............................................................................................ 3-5
12 Briefs; Proposed Findings of Fact, Conclusions of Law ..........................................................3-5
13 Notice of Hearing ......................................................................................................................3-5
14 Consideration on Brief ..............................................................................................................3-5
15 Continuances .............................................................................................................................3-6
16 Extensions of Time ....................................................................................................................3-6
17 Dismissal With Prejudice Due to Settlement .............................................................................3-6
18 Decision of Board .....................................................................................................................3-6
19
Recusal.....................................................................................................................................
3-7
CHAPTER 4
BOARD EXAMINATION PROCEDURES
AD VALOREM TAX
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 .......................................................................................................................5-3
5 Statistical Studies .....................................................................................................................5-4
6 Appraisal Standards and Compliance .......................................................................................5-5
7 Procedures for Implementing Action Taken by Board ...............................................................5-6
8 Mill levy reports ........................................................................................................................5-7
9 Construction and limitation
........................................................................................................5-7
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 Exemptions Exclusions
...............................................................................................................6-1
5 County Assessor Responsibilities - Verification ........................................................................6-2
6 County Assessor Responsibilities - Data Input ...........................................................................6-4
7 Statement Processing ...................................................................................................................6-6
8 Exemption Exclusion
Requests
....................................................................................................6-6