Wyoming Administrative Code
Agency 211 - Equalization, Board of
Sub-Agency 0001 - General Agency, Board or Commission Rules
Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD
Section 2-17 - Hearing and Representation

(a) At the date, time, and place of the hearing, the Board or presiding officer shall hear all matters presented. For expedited cases, the hearing shall be limited to oral argument. The Board or presiding officer may limit time for the conduct of a hearing.

(b) Any party may represent himself or herself at such a hearing, or may be represented by a person designated by the party. The Department may be represented by any of its employees or by its attorney.

(c) It shall be the responsibility of every party to be familiar with and comply with the Board's Rules. The Board's Rules are available at the Board's office and on the Board's web site at http://taxappeals.state.wy.us.

(d) The hearing is open to the public, except for such portions closed by the Board pursuant to any statute expressly authorizing closure. If a hearing is conducted by telephone and not closed, public attendance is satisfied by allowing members of the public, at reasonable times, to hear or inspect the Board record.