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 3-8 - Presentation of Additional Evidence
Not later than 20 days before the date set for oral argument, or 20 days before the date set for filing the brief or written statement of a petitioner, any party may apply to the Board for leave to present additional evidence. If it is shown to the satisfaction of the Board that the additional evidence is relevant to a material issue and is not repetitious of evidence or testimony taken before the county board of equalization, and there was good reason for failure to present it in the proceedings before the county board of equalization, the Board shall order the additional evidence be taken before the county board upon conditions determined by the Board. The county board of equalization may adhere to or modify its findings and decision after receiving such additional evidence, and shall supplement the record to reflect the proceedings conducted and the decision made. The Board may take supplemental evidence in cases involving fraud or misconduct affecting the decision.