Bender v. DECARIA, 99-108.

Decision Date06 March 2000
Docket NumberNo. 99-108.,99-108.
Citation998 P.2d 953
PartiesDonald E. BENDER, Appellant (Petitioner), v. Peggy C. DECARIA, Uinta County Assessor, Appellee (Respondent).
CourtWyoming Supreme Court

Representing Appellant: Donald E. Bender, Pro Se.

Representing Appellee: V. Anthony Vehar of Vehar Law Offices, P.C., Evanston, Wyoming.

Before LEHMAN, C.J., and THOMAS, MACY, GOLDEN, and HILL, JJ.

LEHMAN, Chief Justice.

Donald E. Bender (Bender) appeals from a district court order affirming an administrative decision of the Uinta County Assessor, Peggy C. Decaria (Decaria). Bender sought to review statements of consideration filed for all residential properties in his subdivision. A statement of consideration is a document filed along with a transfer of title to real estate which shows the amount paid for the property. County assessors use the statements in determining property values for tax purposes. Pursuant to the applicable statutes, Decaria allowed Bender to review only those statements actually used in determining his property tax. We hold that Decaria correctly applied the law in restricting Bender's access to confidential information and, therefore, affirm.

ISSUES

Bender presents this statement of the issues:

A. Did the 1996 Wyoming Legislature create a new taxpayer right by "removing the confidentiality of the statement of consideration" for a taxpayer "wishing to" "contest his property tax assessment or valuation?" And did the 1996 Wyoming Legislature create a new unrestricted right for the county board of equalization to receive information from statements of consideration?
B. Did the 1997 Wyoming Legislature create a new taxpayer right for non contesting taxpayers who want to know how their assessment valuation is derived, without filing a formal protest, by "providing for review of statements of consideration used in determining property tax assessment or valuation?"
C. Did the Wyoming Legislature declare in W.S. 34-1-143 and 34-1-142(g) that the county assessor has total, and non-reviewable, discretion to determine which "statements of consideration," can be reviewed by the contesting taxpayer, and presented to the county board of equalization, especially when the statements are not proximate in time or location, and the statements are for homes located three (3) miles away from the contested assessment property?
D. Did the Wyoming Legislature declare in W.S. XX-XX-XXX(b)(i), and the related statutes, that the county assessor can deny "relevant" "sales information" evidence for the neighbors of the contesting taxpayer from the county board of equalization, as the trier of fact, and in its statutory responsibility to equalize assessments?

Decaria frames the issues as:

1. Do the provisions of W.S. § 34-4-142(g) define exclusively which "statements of consideration" are authorized and allowed to be disclosed by a county assessor to a taxpayer wishing to review, or contesting, his property tax assessment?
2. Do the provisions of W.S. § 39-13-109(b)(i) requiring the county assessor and a taxpayer contesting his property tax assessment to "exchange information, evidence and documents relevant to the [tax] appeal, including sales information from relevant statements of consideration" override, and provide another exception to, the confidentiality provisions of § 34-1-142(e)?
FACTS

Bender contested his 1998 Uinta County property tax assessment. In a series of letters to Decaria, Bender requested access to "all statements of consideration filed for all residential properties within" the subdivision in which he lived. Decaria refused those requests, maintaining that Bender was entitled to review only those statements of consideration which she relied upon in determining the value of his property.

Bender sought review in the district court of Decaria's decision. The district court upheld Decaria's denial, saying:

Wyoming Statute § 34-1-142(g) exclusively defines what statements of consideration are to be disclosed by the county assessor to Mr. Bender, Petitioner. The assessor is to provide the statements of consideration used or relied upon when arriving at Petitioner's tax assessment. The county assessor cannot, without violating the confidentiality statute, disclose to Petitioner those statements of consideration not used or relied upon.

Bender filed a timely appeal with this Court.

STANDARD OF REVIEW

We review administrative decisions as if they had come directly to us without giving special deference to the district court's holding. Nellis v. Wyoming Dep't of Transp., 932 P.2d 741, 743 (Wyo.1997). The standard for that review is found in Wyo. Stat. Ann. § 16-3-114(c) (LEXIS 1999), which provides in relevant part that the reviewing court shall:

(ii) Hold unlawful and set aside agency action, findings and conclusions found to be:
(A) Arbitrary, capricious, an abuse of discretion or otherwise not in accordance with law;
...
(C) In excess of statutory jurisdiction, authority or limitations or lacking statutory right;
(D) Without observance of procedure required by law; or
(E) Unsupported by substantial evidence in a case reviewed on the record of an agency hearing provided by statute.

Statutory interpretation is a question of law. Newton v. State ex rel. Wyoming Workers' Compensation Div., 922 P.2d 863, 864 (Wyo.1996). Our controlling consideration in interpreting statutes is legislative intent. Wright v. State ex rel. Wyoming Workers' Safety and Compensation Div., 952 P.2d 209, 213 (Wyo.1998). We must first look at the plain and ordinary meaning of the words contained in the statute to determine whether the statute is ambiguous or unambiguous. Bolack v. Chevron, U.S.A., 963 P.2d 237, 240-41 (Wyo.1998). If it is unambiguous, we apply the plain meaning of the statute without resorting to extrinsic aids of construction. Keller v. Merrick, 955 P.2d 876, 879 (Wyo.1998).

DISCUSSION

Bender calls upon this Court to interpret three state statutes: Wyo. Stat. Ann. §§ 34-1-142, 34-1-143, and 39-13-109(b)(i) (LEXIS 1999). We look first to the plain language of the statutes. Section 34-1-142 reads in relevant part:

(a) When a deed, contract or other document transferring legal or equitable title to real property is presented to a county clerk for recording, the instrument shall be accompanied by a statement under oath by the grantee or his agent disclosing the name of the grantor and grantee, the date of transfer, date of sale, a legal description of the property transferred, the actual full amount paid or to be paid for the property, terms of sale and an estimate of the value of any nonreal property included in the sale.
....
(e) The statement is not a public record and shall be held confidential by the county clerk, county assessor, the state board of equalization the department of revenue and when disclosed under subsection (g) of this section, any person wishing to review or contest his property tax assessment or valuation and the county board of equalization. These statements shall not be subject to discovery in any other county or state proceeding.
....
(g) Any person or
...

To continue reading

Request your trial
1 cases

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT