Gray v. Wyoming State Board of Equalization

THOMAS, Justice.

At issue in this case is the right of a taxpayer, Jan Charles Gray (Gray), to have his real property appraised at its purchase price by the county assessor for purposes of the ad valorem, tax. The County Assessor (Assessor), using a formula calculation, the Computer Assisted Mass Appraisal (CAMA), arrived at assessed valuations that were much higher than Gray’s purchase prices. The assessed valuation actually used, however, was set by reducing the preceding year’s valuation by twenty-five percent pursuant to 1988 Wyo.Sess.Laws ch. 73, § 3. 1 Gray appealed these valuations to…