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 2-33 - Decision of the Board

Universal Citation: WY Code of Rules 2-33

Current through September 21, 2024

(a) The Board shall issue a written decision and order containing findings of fact and conclusions of law. The findings of fact shall be derived from the evidence, matters officially noticed, and matters within the Board's knowledge as acquired through performing its functions and duties. Such findings shall be based on the kind of evidence which reasonably prudent persons are accustomed to rely in the conduct of their serious affairs, even if such evidence would be inadmissible in a civil trial. The Board may use its experience, technical competence, and specialized knowledge in evaluating the evidence. The written decision shall be filed with the Board and will, without further action, become the decision and order as a result of the hearing. Upon filing, the Board shall mail a copy to each party.

(b) Any party may petition the Board, within 10 days of the date of a decision and order, for reconsideration of the decision and order by filing a motion with the Board and serving that motion on all other parties or their representatives. The Board shall issue a written order denying the motion, granting the motion and dissolving or modifying the decision and order, or granting the motion and setting the matter for further proceedings. A motion for reconsideration does not affect the finality of the decision and order and is not a prerequisite for judicial review. The Board may grant a motion for reconsideration on any of the following grounds:

(i) Irregularity in the proceedings;

(ii) Fraud, misrepresentation, or other misconduct of a party;

(iii) Error in the valuation, assessment or other calculation within the order;

(iv) Newly discovered evidence that could not, with reasonable diligence, have been discovered and produced at the hearing; or

(v) An error of law contained within the decision.

(c) The Board may correct clerical mistakes in decisions and orders or other parts of the record at any time on its own initiative, or on the motion of any party. During the pendency of a judicial appeal, clerical mistakes may be corrected with leave of the court.

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