011-9 Wyo. Code R. § 9-11

Current through April 27, 2019

Section 9-11 - Written Explanation to Taxpayer

(a.) Any taxpayer whose property is appraised under W.S. 39-13-103(b)(v) and 39-13-107(a)(i) and this Chapter will be notified of the appraised value of the subject property and, upon request, will be provided a statement indicating those methods set forth in section 6 of this chapter that were used in arriving at the appraisal. The explanation provided to any taxpayer should be clearly defined and readily available to the taxpayer. Supporting documentation which is readily available within the CAMA system and its associated external programs, such as but not limited to PASW, and Microsoft Excel spreadsheets and analysis used in valuation of a property within a specific strata shall be available upon request by the taxpayer. These forms shall be consistent across the entire state and from county to county, with the exception of the narrative, which may differ between counties as long as all of the parameters in the addendum are met. These forms will be considered to be public documents and will be available to the taxpayer upon request. There will be three levels of explanation available:

• (i.) An overview of the property taxation process for County assessed properties which will be published by the Department of Revenue and available on the Department website;

• (ii.) A valuation explanation consisting of a county specific written narrative and the Overall LEA/NBHD/NBHD Group Statistics forms as well as Sales Ratio Reports;

• (iii.) Individual property explanation consisting of the property summary report, property detail report, cost breakdown sheet.

• (iv.) Copies of these forms can be seen in the attached addendum.

011-9 Wyo. Code R. § 9-11