§ 18-3-204 — Duties generally

Wyoming § 18-3-204

• Jurisdiction: Wyoming
• Title 18: Counties
• Ch. 3: COUNTY OFFICERS
• Art. 2: ASSESSORS

Text

(a) Each county assessor shall:
(i) Keep his office open during the usual business
hours with the exception of the time he is away in the
performance of his duties making assessments and listing
property for the purpose of taxation;
(ii) Secure data concerning the listing and taxation
of property within his county and gather data from public
records and other sources as will enable him to assess all
property at its fair value;
(iii) Examine the county records relating to
transfers of property and gather from all reliable sources
information of the changes of ownership of property, and record
transfers of property to enable him to assess all property to
its rightful owner or owners;
(iv) Gather information relating to land passing from
the government of the United States into private ownership under
the public land laws of the United States, and make records to
enable him to list and assess such property to the owner or
owners thereof;
(v) When he is not making the assessment for the
current year, devote himself to a study of property valuations
in his county, and he may subpoena witnesses, administer oaths,
examine them under oath, and require certified copies of any
part of any public records or documents within his county
necessary during the course of such investigation. Whenever any
subpoena is issued by the county assessor, it shall be served by
the county sheriff without charge to the county. Any witness or
person subpoenaed by the county assessor shall receive the same
fees as allowed in civil actions;
(vi) Prepare the assessment schedule in duplicate and
leave with the property owner or person having control of the
taxable property a copy of the assessment schedule. If any
changes are subsequently made to the assessment schedule by the
county assessor or his deputies, the county assessor shall
immediately notify the property owner or person having control
of the taxable property of the change;
(vii) After the county board of equalization has
finished their equalization of property for taxation and
corrections have been designated by them, complete the roll and
make the corrections and changes designated by the board,
correctly foot the roll, and when completed subscribe and make
the following oath which shall be attached to the roll: "I,
...., county assessor within and for the county of ...., state
of Wyoming, do solemnly swear (or affirm) that I or my deputies
have demanded, received and reviewed from every property owner
or person having control of taxable property within the county
of ...., State of Wyoming, a complete and detailed statement of
the amount and fair value of all taxable property and that I or
my deputies have viewed the property listed, and have revised
and corrected the statements where necessary; and that I have to
the best of my knowledge and ability valued the property at its
fair value; and in no case have I or my deputies knowingly
omitted to demand a statement of the description and value of
property in the county, and that I have not knowingly omitted to
perform any duty required by me by law, and have not connived at
any evasion or violation of any requirements of law in relation
to the listing and valuation of property. So help me God.";
(viii) Immediately after the taxes are levied each
year make the tax list in tabular form and in alphabetical order
upon the form and in the manner prescribed by law;
(ix) Faithfully and diligently follow and apply the
orders, procedures and formulae of the department of revenue or
orders of the state board of equalization for the appraisal and
assessment of all taxable property;
(x) Attend continuing education programs not to
exceed forty (40) classroom hours per year provided by or
approved by the department of revenue.