Wyoming Administrative Code
Agency 211 - Equalization, Board of
Sub-Agency 0001 - General Agency, Board or Commission Rules
Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION
Section 3-2 - Commencement of Appeal

Universal Citation: WY Code of Rules 3-2

Current through September 21, 2024

(a) A taxpayer or a county assessor may appeal any final decision or order of a county board of equalization to the State Board of Equalization. Appeals shall be taken by filing a notice of appeal with the State Board of Equalization at the Board's office, 2300 Capitol Ave., Cheyenne, Wyoming, by mail to P.O. Box 448, Cheyenne, Wyoming 82003-0048, or by facsimile,307-777-6363 within 30 days from the entry of a decision of a county board of equalization or from the date of mailing of the decision as evidenced by a legible postmark, whichever is later. The notice shall be considered filed with the Board on mailing as evidenced by a legible postmark, or upon receipt by fax. Any facsimile received after regular business hours will be treated as received during the regular business hours of the next working day.

(b) The notice of appeal shall contain the following information:

(i) A copy of the decision appealed from;

(ii) A concise statement in ordinary language of the facts and of the errors alleged to have been committed and issues upon which the appeal is based;

(iii) The amount of the tax assessment or refund denial, and the amount of tax in controversy; and

(iv) The relief sought;

(v) The notice of appeal shall be signed by the Petitioner or his representative and shall contain the mailing address, telephone number, and fax number if available, of the Petitioner or the Petitioner's representative.

(c) If a timely notice of appeal is filed by a party, any other party may file a notice of appeal within 15 days of the date on which the first notice of appeal was filed, or within the time otherwise prescribed herein, whichever period last expires. The notice of appeal shall be served on all parties consistent with Section 3 of this chapter.

(d) Computation of Time - The time period for filing a notice of appeal shall begin on the day after the date of the county board decision or upon the date of mailing of the decision as evidenced by a legible postmark, whichever is later. If the last day of the computed period is a Saturday, Sunday, or legal holiday, the period runs until the end of the next day that is neither a Saturday, Sunday nor a legal holiday.

Disclaimer: These regulations may not be the most recent version. Wyoming may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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