Statutes, codes, and regulations
Wyoming Administrative Code
Agency 211 - Equalization, Board ofSubagency 0001 - General Agency, Board or Commission Rules
Chapter 3 - RULES OF PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE STATE BOARD OF EQUALIZATION FROM A COUNTY BOARD OF EQUALIZATION
Section 3-2 - Commencement of Appeal

211-3 Wyo. Code R. § 3-2

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Current through April 27, 2019
Section 3-2 - Commencement of Appeal

(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, at the office of the Board, 122 West 25th Steet, Cheyenne, Wyoming or by mail c/o Executive Secretary, P.O. Box 448, Cheyenne, Wyoming 8200 3-0048, or received by facsimile,307-777-6363, during regular business hours 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. Any facsimile received after regular business hours will be treated as received during the regular business hours of the next working day.

(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.

211-3 Wyo. Code R. § 3-2