§ 39-11-102.1 — Administration; state board of equalization

Wyoming § 39-11-102.1

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 11: ADMINISTRATION

Text

(a) The governor shall appoint, with senate confirmation,
three (3) persons who shall constitute the state board of
equalization who are the department's board of appeals. Not more
than seventy-five percent (75%) of the board members may be
members of the same political party. Each appointment of the
board members shall be for a six (6) year term.
(b) The board shall elect a chairman and a vice-chairman
who shall serve for two (2) years.
(c) The state board of equalization shall perform the
duties specified in article 15, section 10 of the Wyoming
constitution and shall hear appeals from county boards of
equalization and review final decisions of the department upon
application of any interested person adversely affected,
including boards of county commissioners for the purposes of
this subsection, under the contested case procedures of the
Wyoming Administrative Procedure Act. Upon request of a county
board of equalization providing compelling reasons to do so, the
state board of equalization may accept a case certified directly
to the state board of equalization pursuant to rules adopted by
the state board of equalization. The state board of equalization
shall accept a case certified directly to the state board of
equalization that involves property that may subject a county to
tax liability as provided in W.S. 39-13-102(c)(iv). The board
shall also review final decisions of the department of
transportation concerning the assessment or application of taxes
authorized under this title upon application of any interested
person adversely affected. Any interested person adversely
affected by the adoption, amendment or repeal of a rule pursuant
to W.S. 16-3-103(a) shall be afforded an opportunity for a
hearing before the board. In addition, the board shall:
(i) Manage its internal affairs and prescribe rules
of practice and procedure;
(ii) Prescribe the form for the abstract of the
assessment roll, examine and compare the abstracts of the
counties and equalize the same, so that all taxable property in
the state is assessed at its fair market value, and to that end
shall add to or deduct from the aggregate valuation of the
property, or any class or classes of property, in any county
such percent as will bring the same to its fair market value.
When any assessed valuation is to be increased or decreased, the
board shall provide not less than twenty (20) days notice of the
proposed action to the county board of equalization and county
assessor of the county in which the property is situated. If
requested, the state board of equalization shall provide an
opportunity for a hearing for the county board of equalization
and assessor of the affected county. The hearing shall be held
in the affected county. After a hearing, if requested, the
county board of equalization shall take the necessary action to
effectuate the action taken by the state board of equalization.
The state board of equalization shall certify the valuation to
be used for all tax levies on or before the first Monday in
August. The board shall communicate its equalization actions to
the department, along with any recommendations for improved work
practices of county assessors;
(iii) When in the opinion of the board, it would be
of assistance in equalizing values under paragraph (ii) of this
subsection, the board may require any county assessor to furnish
statements showing assessments of the property of any person
within the county. The board shall consider and equalize county
assessments under paragraph (ii) of this subsection and may
increase or decrease assessments returned by the county board of
equalization when the property so assessed appears to be
over-valued or under-valued, first giving notice to those
persons affected. The notice shall fix a time and place of
hearing. Any affected person may appeal from the decision of the
board to the district court of the county in which the property
is situated;
(iv) Decide all questions that may arise with
reference to the construction of any statute affecting the
assessment, levy and collection of taxes, in accordance with the
rules, regulations, orders and instructions prescribed by the
department:
(A) Upon application of any person adversely
affected; or
(B) In performing its responsibilities to
equalize values, including with respect to the suitability of
the system prescribed by the department for establishing fair
market value.
(v) Require each county assessor immediately after
the county boards of equalization have been notified by the
state board of equalization of the amount of the county values
and state levy, to certify to the state board of equalization,
on or before August 10 of each year, in the form and detail
prescribed by the board, all valuations and levies fixed in
their respective counties;
(vi) Institute or cause to be instituted any
proceedings, either civil or criminal, provided by law as a
punishment for the neglect, failure or refusal to obey any
lawful requirement or order by the board arising from a review
of department action under the Wyoming Administrative Procedure
Act or in performing its responsibilities to equalize values, or
to prevent the violation or disobedience of any lawful
requirement or order regarding appeal or equalization, or to
compel their enforcement;
(vii) At the time of making annual assessment for
state purposes, direct the boards of county commissioners of the
several counties to levy upon all taxable property a tax
sufficient to pay the interest on all state bonds for that year;
(viii) Hold hearings after due notice in the manner
and form provided in the Wyoming Administrative Procedure Act
and its own rules and regulations of practice and procedure.
The board may contract with an attorney licensed in the state of
Wyoming to perform the functions of a presiding officer,
provided the attorney is knowledgeable of and qualified in the
particular areas of taxation which are the subject of the
appeal;
(ix) Certify to the county boards of equalization the
amount of levy for state purposes on or before the first Monday
in August. Whenever the valuation of any county is changed by
the state board of equalization, the officers of the county who
have authority to levy taxes shall use the valuation as fixed by
the state board of equalization as a basis for making tax levies
for all purposes;
(x) Carefully examine into all cases wherein it is
alleged that property subject to taxation has not been assessed
or has been fraudulently, improperly, or unequally assessed, or
the law in any manner evaded or violated, and cause to be
instituted proceedings which will remedy improper or negligent
administration of the tax laws of the state. Except for
allegations based in fraud, any request for relief under this
paragraph shall be filed within five (5) years from the date the
taxes were paid or should have been paid;
(xi) Require any public officer to report information
relating to the assessment of property, collection of taxes,
receipts from excises and other sources, and whatever other
information the department or board may need in the form it
prescribes;
(xii) Schedule meetings of the board at a fixed time
on the first working day of each week, and all final actions or
decisions by the board shall be made or ratified at such
scheduled meetings;
(xiii) Keep complete, accurate, written minutes of
all meetings of the board and the actions taken;
(xiv) Provide not less than twenty (20) days notice
and an opportunity to be heard to the county board of
equalization and the county assessor of any county or counties
in which the taxable value of any class of property is to be
increased or decreased;
(xv) Have the power to issue subpoenas. The board may
issue a subpoena requiring any person to appear at a place
within the county where the person resides designated in the
subpoena and be examined about any matter within the scope of
the inquiry, investigation or contested case being conducted by
the board or department and requiring the production of any
books and records. The district court shall upon a finding of
good cause issue an order requiring the person to appear and to
produce the necessary books and records in the event the person
disregards or refuses to obey the subpoena of the board;
(xvi) Promulgate rules and regulations governing
procedures for board proceedings, including those related to its
responsibility to equalize values, and its own internal affairs.
(d) The governor may remove any member of the state board
of equalization as provided in W.S. 9-1-202.
(e) On or before August 1 of each year, the state auditor
shall certify to the board the amount of all appropriations made
by the legislature of the state of Wyoming and the interest on
the public debt for which a levy must be made.