011-9 Wyo. Code R. § 9-3

Current through April 27, 2019

Section 9-3 - Duties of the County Assessors

(a) The County Assessor in each individual county shall value and assess all property specified in W.S. 39-13-103(b), in accordance with these rules. The Department shall monitor the work in progress in the office of each County Assessor to determine whether the procedures and formulae promulgated by the Department are being observed and applied. With the exception of monitoring activities under section 8 and automatic computerized value calculations which occur when programs and tables are changed pursuant to Department approval and consistent with established time frames, the Property Tax Division shall not set or change values for properties under this section.

(b) The Property Tax Division may, upon a written request from the county assessor, appear and testify in a county board of equalization proceeding regarding department rules, manuals, formulae, methods and systems.

(c) County Assessors shall physically inspect all real properties within their jurisdiction at least once every six years in order to assure the property characteristic data are correct. The Department may, if necessary, require a yearly plan from the assessor to assure compliance. Exempt properties shall be reviewed as deemed necessary by the assessor to assure the basis for the exemption remains valid and applicable.

• (i) Alternative to on-site physical inspection of property
  • (A) Provided that initial physical inspections are completed in a timely manner, the county assessor my employ a set of digital imaging technology tools to supplement field re-inspections with CAMA assisted office review. These imaging tools should include the following:
    • (I) Orthophoto images (minimum 6" pixel resolution in urban/suburban and 12" resolution in rural areas, updated every 2 years in rapid growth areas, or 6 - 10 years in slow growth areas).
    • (II) Low level oblique images capable of being used for measurement verification (four cardinal directions, minimum 6" pixel resolution in urban/suburban and 12" pixel resolution in rural area, updated every 2 years in rapid growth areas or 6 - 10 years in slow growth areas).
  • (B) In addition, appraisers should visit any area where this alternative is employed to observe changes in neighborhood condition, trends, and property characteristics.
  • (C) Onsite physical review is recommended when significant construction changes are detected, a property is sold or an area is affected by catastrophic damage.

011-9 Wyo. Code R. § 9-3

Amended, Eff. 7/25/2016.