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General Government
Board of Equalization

David Delicath

Board Chairman

Agency Overview
The State Board of Equalization is a six-person agency located on the first floor of the Hathaway Building in Cheyenne. There are three Board members, who are appointed by the Governor and serve staggered, six-year terms; and three staff members, an Executive Secretary/Attorney, a Principal Statistician, and an Executive Assistant.

Agency Background & Structure
The Board has two primary missions which are set out within its constitutional mandate and through statute:


1) The Board adjudicates taxpayer appeals from decisions of the Department of Revenue (including the Liquor Division) the Department of Transportation, and appeals from decisions of the 23 county boards of equalization;


2) The Board also evaluates the performance of county assessors using procedures established by statutes and the Board’s rules, and annually reviews all local and state valuations and levies, including mobile machinery levels.  The Board also verifies necessary school foundation levies with the State Auditor and State Treasurer.

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