Wyoming Administrative Code Agency 211 - Equalization, Board of
Here’s a comprehensive overview of Wyoming Administrative Code (WAC), Agency 211 – Board of Equalization:
🏛️ Agency 211 – Board of Equalization
Under WAC, Agency 211 governs the State Board of Equalization, which oversees property value appeals, tax assessments, and related administrative procedures (regulations.justia.com, wyomingdigitalcollections.ptfs.com).
📚 Sub-Agency 0001 – General Agency, Board or Commission Rules
This single sub-agency comprises the procedural and operational rules for the Board, spanning Chapters 1–8 (regulations.justia.com):
Chapter
Title & Focus
1
General Procedures
2
Appeals from WY Departments of Revenue/Transportation or county assessors
3
Appeals from county boards of equalization
4
Board examination procedures
5
Equalization standards & procedures (local)
6
Statements of consideration
7
Uniform County Board of Equalization Practice (detailed rules for contested cases) (regulations.justia.com, wyomingdigitalcollections.ptfs.com, law.cornell.edu)
8
Appeals from Department of Revenue’s Liquor Division (license revocations)
⚖️ Chapter 7 Detailed Highlights
Chapter 7 sets standards for contested case hearings conducted by county boards:
Defines appeal authority, burdens, hearing procedures, discovery, subpoenas, recusal, and record-keeping
Governs transitions from county board decisions to state-level appeals (law.cornell.edu)
📈 Board Structure & Statutory Role
Constitutional authority rooted in Wyoming Constitution, Article 15, Sections 9–10, and W.S. 39‑11‑102.1(a): assessing value equalization and hearing appeals from counties and state tax agencies (wyomingdigitalcollections.ptfs.com).
Functions include:
Adjudicating taxpayer appeals (e.g., property, mineral, fuel tax, liquor license)
Annual review and adjustment of county valuations to ensure uniform property assessments
Statistical analysis (sales ratio studies) and oversight of county assessors.
💼 Budget & Staffing (2021–2022 Biennium)
According to its budget report:
Authorized 6 full-time positions, including 3 board members and 3 staff (executive secretary/attorney, statistician, assistant) (wyomingdigitalcollections.ptfs.com).
Total biennial General Fund request: $1.82 million for equalization and appeals (wyomingdigitalcollections.ptfs.com).
During COVID, ~$313K was reduced, including elimination of one staff attorney position (falling to 5 positions) (wyoleg.gov).
📌 Why It Matters
For taxpayers & counties: offers a formal appeal mechanism to challenge valuations and tax decisions.
For county assessors: ensures compliance with state valuation laws and standards.
For policymakers: annual statistics inform fairer taxation and flag uneven county practices.
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