Equalization, Board of

General Agency, Board or Commission Rules

Chapter 4: Bd Exam Procedures Ad Valorem Tax

Effective Date: 10/20/1995 to 07/12/1999

Rule Type: Superceded Rules & Regulations

Reference Number: 211.0001.4.10201995

CHAPTER 4

BOARD EXAMINATION PROCEDURES

Section 1. Authority. These rules are promulgated by authority of W.S. 16-3-102, W.S. 18-3-204(a)(ix), and W.S. 39-1-304. (February, 1993)

Section 2. Purpose. These rules are intended to provide process and standards for the State Board to carefully examine into allegations of improper, fraudulent, or unequally assessed properties or allegations of evasion or violation of property tax laws.

Section 3. Allegations and Board Examination.

(a) The State Board may institute an examination upon written allegation that property subject to taxation has not been assessed or has been fraudulently, improperly or unequally assessed, or the law governing assessment, levy and collection has been evaded or violated.

(b) Such examination may be subject to summary dismissal upon evidence or argument indicating:

(i) The allegation is subject to a legal limitation which precludes Board examination;

(ii) The allegation is not within the jurisdiction of the Board;

(iii) In the discretion of the Board, the matter involves an isolated, trivial or minimal issue or problem which may be remedied through conference and conciliation;

(iv) In the discretion of the Board, the matter involves a final action or inaction of another agency which is properly reviewed by district court;

(v) There is no adequate proceeding provided by law which will remedy the allegations; or

(vi) Other good cause as determined by the Board.