Wyo. Code R. 211-0001-3
General Agency, Board or Commission Rules
Chapter 3: Prac/Proc Appls before Board from County Board of Equalization
Effective Date: 10/22/2001 to 02/16/2005
Rule Type: Superceded Rules & Regulations
Reference Number: 211.0001.3.10222001
These rules of practice and procedure are promulgated by the State Board of Equalization under the authority of W.S. 16-3-102 and W.S. 39-11-102.1.
(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, c/o Executive Secretary, P.O. Box 448, Cheyenne, Wyoming 82003-0048, within thirty (30) days from the entry of a decision of a county board of equalization or upon 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.
(b) The notice of appeal shall contain the following information:
(i) A copy of the decision appealed from;
(ii) A statement in ordinary and concise 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 or attorney and shall contain the mailing address, telephone number, and fax number if available, of the Petitioner and his representative or attorney.
(c) If a timely notice of appeal is filed by a party, any other party may file a notice of appeal within fifteen (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' - In computing the time period for filing a notice of appeal, the period 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, and shall conclude on the last day of such computed period, unless such day is a Saturday, Sunday or legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday nor a legal holiday.
Any notice of appeal or motion to intervene filed with the Board shall contemporaneously be served by the Petitioner or movant upon all parties entering an appearance at the county board of equalization hearing, the county assessor and local county board of equalization by depositing a true and correct copy thereof in the United States mail, postage prepaid, properly addressed to the appropriate mailing addresses.
In all appeals governed by this chapter, the parties shall be the taxpayer, or taxpayers, the county assessor, and any other person or entity whose motion to intervene as a party is granted pursuant to these rules. Any party filing a notice of appeal shall be known as Petitioner. Any party making a response to a notice of appeal shall be designated as Respondent. The county board of equalization shall not be considered a party to an appeal, absent the granting of a motion to intervene.
(a) 'In general' - An application to the Board for an order shall be by written motion, and shall state with particularity the grounds and the relief or order sought. Motions shall be filed with the Board and served on all parties. The motion shall advise the parties that should they wish to contest the motion a written response shall be filed with the Board with copies served on all parties within fifteen (15) days of service of the motion. The response shall set forth the party's objections to the motion. No motions shall be filed within twenty (20) days of any hearing.
(b) 'Intervention' - A county board of equalization, any party to the county board hearing or any interested person, may file a motion to intervene with the Board within thirty (30) days from the filing of the notice of appeal, and contemporaneously serve a copy of the motion pursuant to Section 3 of this chapter. The motion shall specify in ordinary and concise language the position or decision the movant intends to support or oppose. The motion shall advise the parties that any objections to the motion shall be filed with the Board within fifteen (15) days of service of the motion. A motion to intervene shall be granted upon a reasonable showing the argument of the movant is relevant to a material issue on appeal and not unduly repetitious and does not raise new issues.
(c) 'Board Action on Own Motion' - For good cause, the Board may take action on its own motion by providing notice of its intent to take the action and the reasons therefore to all parties. The notice of intent shall advise the parties they may file written objections within fifteen (15) days of service of the notice.
When a notice of appeal has been received, the Board shall assign a docket number thereto and enter the appeal with the date of filing on the docket. The Board shall establish a separate file for each docketed appeal in which shall be placed all papers, pleadings, transcripts, evidence, and exhibits pertaining thereto and all items shall have noted thereon the docket number assigned.
(a) Within 60 days after a notice of appeal is filed, the county board record, including a general index identifying the documents and instruments in the record with reasonable definiteness shall be certified to the Board by the county clerk as clerk of the county board of equalization. The record shall include:
(vi) All testimony reported verbatim steno-graphically or by any other appropriate means determined by the county board of equalization or the officer presiding at the hearing. Oral proceedings or any part thereof shall be transcribed on request of any party upon payment of the cost thereof.
(b) Contemporaneous with filing the record, the county clerk shall serve a copy of the general index on all parties to the appeal.
(c) By written stipulation of all parties to an appeal, the record may be shortened.
Not later than twenty (20) days before the date set for oral argument, or twenty (20) days before the date set for filing the brief or written statement of a petitioner, an application may be made to the Board for leave to present additional evidence. If it is shown to the satisfaction of the Board the additional evidence is relevant to a material issue before the Board, 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 had and the decision made. Supplemental evidence may be taken by the Board in cases involving fraud or involving misconduct of some person engaged in the administration of the law affecting the decision.
The review by the Board shall be confined to the record as supplemented pursuant to Section 8 of this chapter, oral argument and such briefs and proposed findings of fact and conclusions of law as may be filed. The Board's review shall be limited to a determination of whether the county board action is:
(a) Arbitrary, capricious, an abuse of discretion or otherwise not in accordance with law; (b) In excess of statutory jurisdiction, authority or limitations or lacking statutory right; (c) Without observance of procedure required by law; or (d) Unsupported by substantial evidence.
Section 10. Designation of Presiding Officers.
The Board may designate a presiding officer by assigning an appeal to one (1) or more member(s) of the Board, the Executive Secretary of the Board, the Staff Attorney of the Board or a licensed attorney employed by or on contract with the State of Wyoming who is knowledgeable of and qualified in the particular areas of taxation which are the subject of the appeal. The functions of the presiding officer shall be conducted in an impartial manner. Presiding officers shall have the full authority provided by W.S. 16-3-112(b).
Section 11. Notice of Oral Argument.
A notice setting an appeal for oral argument shall be sent by the Board by regular mail to each party and intervenor at least thirty (30) days before the date set for oral argument unless the parties otherwise consent or the Board finds an emergency exists or it is necessary and proper that such matter be heard sooner.
Section 12. Oral Argument and Representation.
At the date, time and place set for oral argument, each party to an appeal shall have thirty (30) minutes for presentation of argument to the Board. Each party shall be heard in the order notice of appeal was filed or intervention allowed. A party may represent himself or may be represented by a person designated by him.
Section 13. Telephone Conferences.
At the discretion of the Board or presiding officer, telephone conference calls may be used to conduct any proceeding subject to such terms and conditions as the Board may order.
Section 14. Briefs; Proposed Findings of Fact, Conclusions of Law.
Any party who desires to submit a written brief, proposed findings of fact and conclusions of law or both to the Board may do so, upon approval by the Board. An original and four copies of any brief and proposed findings shall be filed with the Board and a copy thereof served on every other party to the appeal. The Board may order the parties to file written briefs or findings of fact and conclusions of law.
Section 15. Consideration on Brief.
(a) Any party who so desires need not personally appear at the oral argument and may upon written notice to the Board rely solely upon the information provided in the parties notice of appeal, written briefs and proposed findings of fact and conclusions of law as submitted.
(b) The Board may order consideration of the matter on the record and written briefs. If such order is issued, the parties have ten (10) days from the date of the order to request oral argument or the same shall be deemed waived. The briefing order shall allow thirty (30) days for the filing and service of initial briefs by all parties and twenty-five (25) days from the date of service of the initial briefs for reply briefs. An original and four copies of any brief and proposed findings shall be filed with the Board and a copy thereof served on every other party to the appeal. Upon expiration of the time for filing reply briefs, the matter shall be deemed closed and will be taken under advisement for rendition of a written decision.
A party desiring continuance shall file with the Board at least seven (7) days before the oral argument, or the date its brief is due, a motion for continuance. The motion must show that good cause exists for continuance. Motions for continuance filed less than seven (7) days before the oral argument or brief due date will be granted only in the case of an emergency, such determination to be in the sole and absolute discretion of the Board.
The time for doing any act prescribed or allowed by this chapter or order of the Board may be extended by order of the Board upon written motion filed prior to the expiration of the applicable period of time. The motion must show good cause for such extension of time and that the need therefore is not caused by the party's neglect or lack of diligence.
Resolution of any pending appeal may be made by agreed settlement. Upon filing of a stipulated motion to dismiss with prejudice signed by all parties to the appeal, the Board shall dismiss the appeal with prejudice.
(a) Following oral argument or submission on brief, the Board shall make and enter a written decision and order containing findings of fact and conclusions of law. The decision shall be filed with the Board and will, without further action, become the final decision and order of the Board. Upon filing the Board shall send a copy by mail to all parties and the county board of equalization.
(b) Any party may petition the Board, within ten (10) days of the date of a decision and order, for reconsideration of the decision and order by filing a motion with the Board. The Board shall issue a written order denying the motion, granting the motion and dissolving or modifying the decision and order, or granting the motion and setting the matter for further proceedings. A motion for reconsideration does not affect the finality of the decision and order and is not a prerequisite for judicial review. A motion for reconsideration may be granted by the Board on any of the following grounds:
(i) Irregularity in the proceedings;
(ii) Fraud, misrepresentation, or other misconduct of an adverse party;
(iii) Error in the valuation, assessment or other calculation within the order;
(iv) Newly discovered evidence, material as to the party applying, which the party could not, with reasonable diligence, have discovered and produced at the county board hearing; or
(v) An error of law contained within the decision.
(c) Clerical mistakes in decisions and orders or other parts of the record may be corrected by the Board at any time on its own initiative or on the motion of any party. During the pendency of a judicial appeal, clerical mistakes may be corrected with leave of the court.
Any member of the Board may, at any time while an appeal is pending and without stating a reason, recuse himself from consideration of the appeal by filing a notice of recusal with the Executive Secretary for service on all parties and filing in the appeal record. From and after the date of the notice of recusal, the member shall not participate in any Board decisions or orders with regard to the appeal.