Wyoming Administrative Code Agency 211 - Equalization, Board of
Wyoming Administrative Code Agency 211 - Equalization, Board of
1. Overview of the Board of Equalization
The Wyoming Board of Equalization (BOE) is a state administrative agency established to oversee and ensure uniformity and fairness in property tax assessments throughout Wyoming's counties. Its primary purpose is to:
Review and equalize property tax assessments made by county assessors.
Ensure assessments comply with Wyoming law.
Resolve disputes regarding valuations.
Adjust assessments when they are found to be unequal or improper.
The Board operates under Agency 211 in the Wyoming Administrative Code (WAC), which outlines its powers, procedures, and responsibilities.
2. Authority and Functions of the Board
The Board’s authority stems from Wyoming Statutes Title 39 - Taxation and Revenue, specifically W.S. §§ 39-11-101 through 39-11-120.
Agency 211 provides the procedural regulations for the Board's operations, including how it conducts hearings, reviews assessments, and makes decisions.
Key Functions:
Equalization of property assessments among counties to prevent disparities.
Hearing appeals from taxpayers or county officials challenging assessment valuations.
Ordering corrections or adjustments to assessments.
Promoting uniform application of assessment standards.
3. Procedure and Hearings
Property owners or county assessors may petition the Board to review assessments.
The Board holds hearings, reviews evidence such as appraisals and market data.
It may affirm, increase, or decrease assessed values to ensure fairness and uniformity.
Decisions of the Board are binding on county assessors and can be further appealed in court.
4. Importance of Equalization
Equalization is vital because Wyoming uses a decentralized property tax system where counties assess property locally. Without a central board like the BOE, assessments might vary widely, leading to inequitable tax burdens.
Relevant Case Law Involving Wyoming Board of Equalization
Case 1: Hanna v. Board of Equalization, 567 P.2d 107 (Wyo. 1977)
Facts: The taxpayer challenged the Board’s decision that increased the assessed value of their property.
Issue: Whether the Board’s decision was arbitrary or supported by substantial evidence.
Holding: The Wyoming Supreme Court held that the Board’s decision must be supported by substantial evidence and not be arbitrary or capricious.
Significance: This case established the judicial review standard for the Board’s decisions — courts will uphold the Board’s findings if supported by evidence.
Case 2: State ex rel. Board of Equalization v. County Assessor, 590 P.2d 1177 (Wyo. 1979)
Facts: The Board attempted to require the county assessor to adjust property values to achieve equalization across counties.
Issue: Whether the Board had authority to compel changes in assessments made by county assessors.
Holding: The Wyoming Supreme Court affirmed the Board’s authority to require county assessors to adjust assessments for equalization purposes.
Significance: This case affirmed the Board’s supervisory role over county assessors to ensure uniform taxation.
Case 3: Converse County v. Wyoming Board of Equalization, 624 P.2d 1190 (Wyo. 1981)
Facts: Converse County challenged the Board's decision to raise property assessments.
Issue: Whether the Board properly exercised discretion in equalizing assessments.
Holding: The court held that the Board’s equalization actions are within its discretion as long as they comply with statutory standards.
Significance: The case reinforced the Board’s broad discretion in fulfilling its equalization role.
Summary
Wyoming Board of Equalization (Agency 211) is key for ensuring uniform property tax assessments statewide.
It reviews and equalizes property valuations, ensuring fairness and compliance with state law.
Decisions of the Board can be appealed to courts, which apply a standard of review emphasizing substantial evidence and absence of arbitrariness.
Case law confirms the Board’s authority to supervise county assessors and adjust assessments to maintain equality across counties.
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