The Weston County assessor told commissioners on Dec. 2 that taxes on business equipment are prorated between counties based on how many months equipment is in each county, and the board then approved tax‑roll corrections numbered 1811–1816.

During review of the tax-roll corrections, Speaker 2 asked for an explanation of an SMS Builders assessment. The assessor (Speaker 7) explained that personal property (business equipment) is often prorated when equipment operates in multiple counties and that a neighboring assessor’s office sometimes fails to send the proration breakdown before the abstract was finalized. “If somebody has a large piece of equipment doing work in Weston County for six months and Natrona County for six months, we actually prorate the value,” the assessor said.

Commissioners asked follow‑up questions about mobile machinery stickers and how assessed values translate into tax dollars. The assessor noted that the county typically receives assessed values but not the detailed breakdown of each piece of equipment from the company’s home office.

After the explanation, the board voted by voice to allow tax-roll corrections 1811–1816, with no further discussion recorded.

The discussion is intended to clarify why certain business assessments can produce small tax collections and to explain the county’s process for correcting assessments when proration data arrive after an abstract is issued.