Section 6-8 - Disclosure of Statements (a) Any person, or his agent, who, within the 30-day time period set forth by W.S. 39-13-109(b)(i), either has an initial meeting with the county assessor's office, or contests his property tax assessment, is entitled to review the statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under W.S. W.S. 39-13-109(b)(i).
(b) As used in this section : - (i) "Like use" means property of the same type, i.e. single family residence, condominium, townhouse, duplex, triplex, or outbuilding.
- (ii) "Geographic area" may include any area requested by the property owner or his agent within the boundaries of the county in which the subject property is located.
- (iii) "Available to the county assessor" means those statements which the assessor is required to retain pursuant to Section 3(b) of this Chapter.
- (iv) "Review" means visually inspect any requested statement in the office of the county assessor or at a reasonable location selected by the county assessor. Actual copies of any statement would be available through the discovery process in a contested case hearing before a County Board of Equalization subject to a non-disclosure agreement notifying the taxpayer of the confidentiality requirements and possible penalties for disclosure.