(a) A petitioner who contests his property tax assessment or valuation in a timely manner as provided by law and these rules is entitled to review statements of consideration and all other information used by the assessor in determining the property value.
(b) Statements of consideration are not public records and shall be held confidential by the clerk, assessor, county board, state board, the Wyoming Department of Revenue, and when disclosed pursuant to W.S. 34-1-142(g) and 39-13-109(b)(ii), any person wishing to review or contest his property tax assessment or valuation and the county board. The assessor may require a petitioner to sign an agreement to protect the confidentiality of the statements of consideration prior to their disclosure.
(c) Statements of consideration shall not be subject to discovery in any other county or state proceeding unless otherwise provided by law.
(d) The hearing shall be closed if statements of consideration are disclosed by the assessor, petitioner, or the county board during the hearing. Only the petitioner, his agent and petitioner's legal counsel, the assessor and the assessor' employees or designee and the assessor's legal counsel, the members of the county board, the hearing officer, county board counsel, the clerk and the court reporter, qualified stenographer or transcriptionist may remain for the closed portion of the hearing. The hearing officer shall regulate the course and conduct of the hearing to ensure that the parties shall only disclose statements of consideration, and examine witnesses relative to those statements, during the time the hearing is declared closed.
211-7 Wyo. Code R. § 7-22
Adopted, Eff. 7/13/2015.