Wyoming Administrative Code
Agency 211 - Equalization, Board of
Sub-Agency 0001 - General Agency, Board or Commission Rules
Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS)
Section 5-7 - Procedures for Implementing Action Taken By Board
Universal Citation: WY Code of Rules 5-7
Current through September 21, 2024
(a) The Board shall make its initial decision on action to be taken through analysis of the statistical studies. Upon completion of its analysis:
(i) If the Board
determines a county is not in compliance with the overall level of appraisal as
stated in Section 6(a)(i) of this chapter:
(A)
the Board shall informally notify and provide all documentation and test results
to the county assessor of its initial findings and preliminary intended
equalization action and confer with the county assessor to explain the reasons
for the indicated action, affording the county assessor the opportunity to
review, respond and explain any misunderstandings or errors in the statistical
studies.
(B) if the Board determines
current year equalization action is still necessary following discussion as
provided in paragraph (a)(i)(A) of this section, it will provide not less than 20
days' notice of the proposed action to the county board of equalization and
county assessor of the county in which the property is situated. If requested,
the Board shall provide an opportunity for a hearing to the county board of
equalization and county assessor of the affected county. The hearing, without
contested case procedures, shall be held in the affected county and provide an
opportunity for comment and presentation of information. If, after the hearing,
the Board determines equalization is still necessary, it will issue an
equalization order and work with the county board of equalization and county
assessor to determine the best method by which to effect the equalization action.
(ii) If the Board
determines a county is not in compliance with appraisal uniformity as stated in
Section 6(a)(ii) of this chapter:
(A) the Board
shall informally notify the county assessor of its initial findings and meet with
the county assessor to explain the reasons for the indicated action, affording
the county assessor or designee the opportunity to review, respond and explain
any misunderstandings or errors in the statistical studies.
(B) if the Board determines a county is out of
compliance and reappraisal is more appropriate to correct assessment bias, the
Board may order reappraisal to bring the county into compliance. The reappraisal
shall be completed prior to submission of the next abstract.
(C) if the Board determines any inequities can
be remedied during the next year through changed work practices, the Board will
communicate its recommendation to the Department pursuant to W.S. 39-11-102.1. If
the Board has recommended work practice changes and the same noncompliance issue
is present in the next appraisal cycle, the Board may issue an equalization order
to correct these noncompliance issues.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.