Wyoming Administrative Code
Agency 211 - Equalization, Board of
Sub-Agency 0001 - General Agency, Board or Commission Rules
Chapter 7 - UNIFORM COUNTY BOARD OF EQUALIZATION PRACTICE AND PROCEDURE RULES
Section 7-15 - Conduct of the Hearing

Universal Citation: WY Code of Rules 7-15

Current through September 21, 2024

As nearly as possible, hearings shall be conducted in the following order:

(a) The hearing officer, who shall conduct the hearing, shall convene the hearing and identify the appeal to be heard. The hearing officer shall note all appearances for the record.

(b) The hearing officer shall then take up any motions or preliminary matters to be heard and shall mark and admit all evidence, unless there is an objection to the admission of any evidence.

(c) Opening statements will be heard at the discretion of the county board or hearing officer.

(d) The petitioner, or petitioner's representative, then presents the petitioner's evidence after which the assessor or the assessor's representative shall present evidence. Evidence may be presented through witnesses, oral statements or documentary evidence. All witnesses shall be sworn prior to testifying. Each party shall have the opportunity to cross-examine witnesses on any matter relevant to the issues, even though the matter was not covered in direct examination. Any objection to testimony or evidentiary offers should be directed to the hearing officer and the basis of the objection stated. The hearing officer shall rule on all objections. The members of the county board or hearing officer may ask questions of any party or any witness for the purpose of clarifying their understanding of the case. If the case involves the tax exemption of publicly owned property the assessor shall be the party to initially present evidence.

(e) After presentation of all evidence, both parties may present closing arguments, including summaries of the evidence and legal arguments.

(f) After all proceedings have been concluded, the county board or hearing officer shall excuse all witnesses and declare the hearing closed. The county board shall take the appeal under advisement. The county board may request the parties file briefs or proposed findings of fact and conclusions of law.

(g) The hearing officer may reasonably limit the time for the conduct of the hearing.

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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