211-7 Wyo. Code R. § 7-16
As nearly as possible, hearings shall be conducted in the following order:
(a) The hearing officer, who shall conduct the hearing, shall convene the hearing and identify the appeal to be heard. The hearing officer shall note all appearances for the record.
(b) The hearing officer shall then take up any motions or preliminary matters to be heard and shall mark and admit all evidence, unless there is an objection to the admission of any evidence.
(c) Opening statements will be heard at the discretion of the county board or hearing officer.
(d) The petitioner, or petitioner's designated agent or attorney, then presents his evidence after which the assessor or his representative shall present evidence. Evidence may be presented through witnesses, oral statements or documentary evidence. All witnesses shall be sworn prior to testifying. Each party shall have the opportunity to cross-examine witnesses on any matter relevant to the issues, even though the matter was not covered in direct examination. Any objection to testimony or evidentiary offers should be directed to the hearing officer and the basis of the objection stated. The hearing officer shall rule on all such objections. The members of the county board or hearing officer may ask questions of any party or any witness for the purpose of clarifying their understanding of the case. If the case involves the tax exemption of publicly owned property the assessor shall be the party to initially present evidence.
(e) Closing arguments may be made at the conclusion of the presentation of the evidence by both parties. These statements may include summaries of the evidence and legal arguments.
(f) After all proceedings have been concluded, the county board or hearing officer shall dismiss and excuse all witnesses and declare the hearing closed. The county board shall take the appeal under advisement. The county board may request the parties file briefs or findings of fact and conclusions of law.
(g) The hearing officer shall have authority to reasonably limit the time for the conduct of the hearing.
211-7 Wyo. Code R. § 7-16
Adopted, Eff. 7/13/2015.