Wyoming Supreme Court Ruled Against the Father of Wyoming Secretary of State in Tax Assessment Case
Cheyenne, Wyoming: An appeal by the father of the Wyoming Secretary of State, Jan Charles Gray, seeking to overturn assessments made by Converse County on his undeveloped Glenrock lots was denied by the Wyoming Supreme Court on Tuesday.
According to the Wyoming Supreme Court’s ruling on Tuesday, the Converse County assessor produced sufficient evidence to support the tax rates she applied to Jan Charles Gray’s undeveloped Glenrock lots between 2016 and 2020.
This is an excerpt from the court ruling- “Mr. Gray presented no cogent argument demonstrating how the county assessor’s valuation is not in accordance with law or not supported by substantial evidence.”
Within the Sunup Ridge subdivision in Converse County, the elder Grey possesses approximately 115 lots of undeveloped land. All of them have sewage, roads, and water infrastructure.
Jan Gray appealed to the County Board of Equalization against the tax measurements of his lot by the tax assessor. The Board upheld the taxes and consequently, he appealed to the State Board of Equalization, which also ruled against him.
Lastly, he appealed to the Wyoming Supreme Court in March with proceedings beginning in June.
Tax Measurement by the assessor Dixie Huxtable is as follows-
- In 2016, the Converse County Assessor valued the property tax at $3.30 per square foot. For the next two years, 2017 and 2018, the tax was $3.50 per square foot.
- In 2020, the property tax was raised to $4 per square foot. The tax assessor assessed the whole lot and reduced the tax to $3.49 and $3.80 per square foot for two lots according to their physical topography.
The county board ruled that Gray’s testimony was not sufficient. He also called for Paul Richardson, a real estate buyer, to testify in the court.
Two more of Gray’s arguments were rejected by the Wyoming Supreme Court: first, that the county board failed to provide a written transcript of his tax hearings for the appeal; and second, that the county refused to allow Grey to properly expose evidence.
Secretary of State Gray kept a low profile on the whole topic. The father amplified his sentiments and said, ” I’ve been fighting my entire life for fair property valuations because the mass appraisal system has huge problems that have spread statewide in the last five years. Voters and taxpayers need to unite against the unfair mass appraisal system.”
