Board+of+Equalization


 * Board of Equalization **

The Board of Equalization was created by the First Territorial Legislative Assembly, 1869; the board was composed of the Governor, Territorial Auditor, and the Territorial Treasurer; by law, the Auditor performed the duties similar to those of the secretary of the State Board of Equalization of today.

By constitutional provision the legislature was required to provide for a State Board of Equalization; the constitution also provided for the duties of the board. There were a number of revisions in the laws organizing the State Board of Equalization, but the law providing for and the method of appointment of members of the board, with the auditor assuming the duties, remained about the same until 1919.

The Fifteenth State Legislature, 1919, created the State Board of Equalization as a definite, separate department, the board was composed of three members, appointed by the governor, with the consent of the senate, for a term of six years. Biennially, the members of the board select from among them a chairman, whose term as such is two years.

The Tenth State Legislature, 1909, created the office of commissioner of taxation, the 1919 Legislature repealed this Act and provided for the State Board of Equalization to assume the duties and powers of this commission.

The special session of the State legislature, 1933, provided for the State Board of Equalization to be composed of four members, the Twenty-third Legislature, 1935, repealed this Act, and provided for the board to be composed of three members.

As of 1943
The State Board of Equalization is required to fix a valuation each year for the assessment of personal and real property within the State and to transmit such valuation basis to the various county boards of equalization; to assess railroad property, franchises, etc., express companies, telephone, and telegraph companies, car companies, and all other utilities doing business interstate in its nature, and to apportion the valuation thereof to the various counties; to have power to continue hearings relative to taxation and in general shall have tax supervision over all taxable property within the State.

The board delivers a biennial report on or before the first day of November immediately preceding the meeting of the State legislature, one copy filed with the Governor, and one copy with each house of the State legislature.

=Chairmen of the Board=
 * ~ Name ||~  ||~ Start Date ||~   ||~ End Date ||
 * Claude Draper ||  || March 1919 ||   || March 1923 ||
 * Maurice Groshon ||  || March 1923 ||   || March 1927 ||
 * Claude Draper ||  || March 1923 ||   || March 1931 ||
 * Fenimore Chatterton ||  || March 1931 ||   || March 1933 ||
 * C.H. McWhinnie ||  || March 1933 ||   || March 1935 ||
 * M J Foley ||  || March 1935 ||   || March 1939 ||
 * Will M Lynn (Resigned) ||  || March 1939 ||   || October 1942 ||
 * M H Leitner ||  || October 1942 ||   || February 1943 ||
 * Archie E Woldsen ||  || February 1943 ||   || 1945 ||
 * Earl Burns ||  || 1945 ||   || 1949 ||
 * Walter W. Hudson ||  || 1949 ||   || 1959 ||
 * Albert P. Bruch ||  || 1959 ||   || 1963 ||
 * Richard J Luman ||  || 1963 ||   || 1969 ||
 * Francis Hillard ||  || 1967 ||   || 1971 ||
 * E.S. Maclean ||  || 1971 ||   || 1973 ||
 * Ross G Stapp ||  || 1973 ||   ||   ||
 * Francis Hillard ||  || 1973 ||   || 1975 ||
 * Reorganization ||  || 1990 ||   ||   ||

=Additional Resources=
 * Wyoming Board of Equalization website (accessed September 2015)
 * Contact Information: Herschler Building, 1 st Floor West-Rm 1720 122 West 25th Street Executive Assistant Cheyenne 82002 Mailing Address: P.O. Box 448, 82003 Email: equalization@wyo.gov Phone (307) 777-6989, Fax (307) 777-6363 (2015 State Directory)