Statutes, codes, and regulations
Wyoming Administrative Code
Agency 211 - Equalization, Board ofSubagency 0001 - General Agency, Board or Commission Rules
Chapter 5 - EQUALIZATION STANDARDS AND PROCEDURES (LOCAL ASSESSMENTS)
Section 5-4 - Abstract Review

211-5 Wyo. Code R. § 5-4

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Current through April 27, 2019
Section 5-4 - Abstract Review

(a) The county assessors shall transmit all abstracts and related documents no later than June 1st by mail, e-mail or fax to the Executive Assistant of the Board.

(b) The Executive Assistant, upon receipt, shall date stamp and log the abstracts and related documents. The Executive Assistant shall provide for internal distribution of the abstract, and provide a copy to the Department of Revenue. The Executive Assistant shall place each of the original abstracts in an annual county abstract file created for each county.

(c) The Board's Principal Statistician will promptly review the abstract to insure it contains all information necessary and is properly signed and dated. If the abstract is in the correct form, the Board will instruct the Board's Executive Secretary to send an acknowledgment letter to the county assessor and a copy to the Department of Revenue. If the abstract is not in correct form, the Chairman of the Board will notify the county assessor of the Board's objection to the form of the abstract and suspend the review process for that county.

(d) The Principal Statistician, or another person authorized by the Board, will review all abstracts for mathematical errors within one week of receipt of the abstract. Any mathematical errors will be identified and addressed by the Board at the time it reviews the abstract and statistical analysis of the abstract with the county assessor and the Department of Revenue.

(e) The Principal Statistician will download county information within two days of receipt of an abstract in correct form, and advise the Board whether the download can be successfully completed. Within one day of completion of the download, the Executive Secretary will notify the county assessor that the download has been completed.

(f) The Principal Statistician will:

  • (i) within two weeks of the download, perform statistical analysis of the abstract for each county in accordance with Board Rules;
  • (ii) provide the statistical analysis of the abstract and any pertinent supporting information to the Board so the Board can determine if the abstract and statistical analysis of the abstract, and any other documents to be considered at the time of the review, are complete.

(g) The Board anticipates that the Department of Revenue will provide the Principal Statistician necessary information concerning state assessed property for each county in a timely fashion. However, the completion of the review process for locally assessed property will not be delayed if the state assessed property information is provided later than June 1st.

(h) After the Board determines that the abstract and statistical analysis of the abstract are complete, the Executive Secretary will transmit a copy of the statistical analysis of the abstract and any pertinent supporting information, such as detailed property data to the county assessor and the Department of Revenue.

(i) The Board will set a time for an informal conference to review, with the county assessor and the Department of Revenue, the abstract, statistical analysis of the abstract, and any pertinent supporting information. The review meeting will take place no fewer than five working days after transmittal of the statistical analysis of the abstract to the county assessor, unless the county assessor agrees to a shorter time. The Executive Secretary will notify the county assessor and the Department of Revenue of the date and time of the meeting for review of the abstract.

(j) At the informal conference, the Department of Revenue may present any recommendations with respect to compliance with the standards of Section 6 of these Rules. The county assessor may attend either in person or by phone. The informal conference will be tape recorded, and the Executive Secretary will keep minutes of the informal conference and any Board action.

(k) Upon completion of the review the Board may:

  • (1) acknowledge the abstract without correction;
  • (2) acknowledge the abstract subject to corrections to be made by the assessor within a prescribed time;
  • (3) decline to acknowledge the abstract. By letter to the county assessor no later than July 10th, the Board will authorize the county to proceed with its mill levy process if the abstract has been acknowledged and any required corrections are made, submitted and approved.

(l) If the Board determines that any standards of the Board's Rules are not being met, the Board may request further investigation by the county assessor, the Department of Revenue, and Board staff to determine what, if any, changes in the county assessor's work practices are warranted.

The Board will assure that proposed work practices are documented and will assure that the county assessor and the Department of Revenue are advised of the proposed work practices.

(m) In appropriate cases, the Board will proceed with remedial measures pursuant to Section 7 of these Rules.

211-5 Wyo. Code R. § 5-4