A. The parties, in their Joint Motion ot Certify to The State Board of Equalization, at paragraphs one and two state:

1. The parties agree that under the Wyoming law, the Assessor cannot release the confidential sales of properties that the Assessor deems invalid and thus are not used in determining the Protestor's assessed valuation.

a. The Protestor assets that this is a violation of his due process and thus the law is unconstitutional.

2. The parties agree that the Assessor is not violating Wyoming law with the procedures he uses to assess valuation.

a. The Protestor asserts that the lack of standards in Wyoming law result in no uniformity and a result is unconstitutional.

B. The parties, in their Stipulation filed with this Board on December 1, 2008, state:

2. Appellee does not disclose sales information for property sales that are deemed invalid and therefore not relied upon by Appellee to determine value of any properties.

3. It is irrelevant what standards Appellee followed in assessing the property at issue, because "the Board [of Equalization] has already concluded, as a matter of law, that the IAAO and USPAP standards are not binding in Wyoming." D Bar D Ranch LLC, Docket No. 2005-113, July 20, 2006, at ¶ 102 (Wy. St. Bd. Eq.).

4. No material facts are at issue and the expedited process is appropriate.

C. Appellant's brief filed with the Board as attached to its Preliminary Statement identifies two issues of law:

Issue 1: Is due process denied by not allowing the taxpayer access to all sales information?

Issue 2: The Wyoming Constitution requires that all taxation shall be equal and uniform, but the lack of standards and direction given the assessors of the State by the Board of Equalization assures that current taxation cannot be equal and uniform.

D. The Wyoming Supreme Court has held:

Administrative agencies have no authority to determine the constitutionality of a statue, and thus, on appeal of agency action, neither the district court nor this Court has jurisdiction to consider the issue. However, the right to pursue the constitutionality of the statute under which the agency acts is preserved in W.R.A.P. 12.12 via the declaratory judgment action. (Citation omitted).

Torres v. Wyoming Workers' Safety and Compensation Division, 2004 WY 92 ¶ 8, 95 P3d 794, 796 (Wyo. 2004).

E. The Board lacks jurisdiction to determine the constitutional issues raised by Petitioner.

F. There are, based on the parties' Joint Motion and Stipulation, no factual or legal issues, other than the constitutional issues, for the Board to determine.

THEREFORE, NOTICE IS HEREBY GIVEN of the Board's intent to dismiss this matter on or after December 29, 2008. The parties may file specific written objections to dismissal before said date.

Dated this 12th day of December, 2008.

STATE BOARD OF EQUALIZATION