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 2-4 - Definitions
Current through September 21, 2024
For the purposes of contested cases brought before the Board under these rules:
(a) "Board" means the Wyoming State Board of Equalization as set forth in W.S. 39-11-102.1.
(b) "Case" means a proceeding before the Board in which the legal rights, duties or privileges of a party are to be determined by the Board after an opportunity for hearing as provided by W.S. W.S. 16-3-107.
(c) "Certified Case" means a case proceeding before the Board pursuant to Section 35 of this Chapter.
(d) "Department" means the Wyoming Department of Revenue as created by W.S. 39-11-102 or the Wyoming Department of Transportation as created by W.S. 24-2-101.
(e) "Party" means the Petitioner who is seeking relief before the Board, each person or agency named or admitted as a party or properly seeking and entitled as of right to be admitted as a party, including a board of county commissioners, and the Department.
(f) "Petitioner" means any person, firm, corporation, partnership, association, government official, or governmental agency who files a case notice.
(g) "Case notice" means a notice of appeal or a filing specified in Subsection 5(a) of this chapter requesting a contested case hearing.
(h) "Legal holiday" means any day officially recognized as a legal holiday in Wyoming by designation of the legislature or appointment as a holiday by the governor.
(i) "Representative" means an individual who is authorized to act in a representative capacity on behalf of a party to a contested case.