011-13 Wyo. Code R. §§ 13-3 - Definitions

(a) "Accredited educational course" means any course of instruction sponsored, conducted, or approved by the Department. The term includes pre-approved training in the field, office, online or classroom. Curricula may include any skill or knowledge, technical, legal, and administrative aspects of the appraisal and assessment process, including specific Wyoming applications as approved by the Department.

(b) "Assessor" means the duly elected or appointed County Assessor in each county serving a current term in office.

(c) "Administrator" means the Administrator of the Department of Revenue, Property Tax Division.

(d) "Permanent certification" means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator.

(e) "Temporary certification" means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator for only the calendar year following the completion of requirements identified in Section 5(f).

(f) "Wyoming Assessment Practices" refers to courses developed by the Department with Wyoming specific curriculum.

(g) "Property Tax Appraiser" means all employees of the Department or any County Assessor's office, including county assessors who make valuation judgments used as a basis for property taxation.

(h) "Valuation judgments" include the following functions: validating sales; performing appraisals and preparing appraisal reports; inventorying properties in which judgments are made as to quality of construction, condition of improvements, and presence of obsolescence; grading and valuing land; collecting and analyzing income and operating expense information and calculating capitalization rates; conducting assessment ratio studies; testifying in hearings or defending appraisals before appeal boards; and analyzing statistical data used in evaluating the accuracy and uniformity of appraisals. Employees who do not make property valuation judgements are not required to obtain certification of any type.

(i) "Proctor" is a person who supervises a test or exam as required by the organization providing the course.

(j) "IAAO" refers to the International Association of Assessing Officers.

(k) "Continuing Education" refers to accredited educational classes and hours that are approved by the Property Tax Administrator and required for individuals who are permanently certified.

Notes

011-13 Wyo. Code R. §§ 13-3

Amended, Eff. 3/22/2023.