Wyoming SBOE Reverses County Order Requiring Revaluation of Residential Land

The Wyoming State Board of Equalization (SBOE) reversed the Natrona County Board of Equalization’s order requiring the Natrona County Assessor to revalue a taxpayer’s residential land. The dispute arose from the taxpayer’s appeal of the assessor’s valuation of her 0.48-acre residential property, arguing that larger nearby parcels were appraised at lower values. The taxpayer presented evidence comparing her property’s valuation to a neighboring property, but the Board found the County Board’s conclusions that the properties were equivalent in value and would sell for similar amounts were unsupported by substantial evidence in the record. The Board determined the County Board’s order ...