Any person requesting an exemption pursuant to W.S. 34-1-142(c)(viii) shall submit to the Board and Department of Revenue, in writing, sufficient details concerning the transaction to enable the Board to determine whether sales-related information would be useful or relevant in determining sales-price ratios. A joint written Board and Department decision on the exemption request shall be issued and distributed to each county clerk and county assessor. The decision will also be posted on the Board website. The decision shall constitute final agency action subject to review by the appropriate district court.
211-6 Wyo. Code R. § 6-7