Certification of Tax Cases to State Board
In one sentence
Plain language
Official record
Bill Summary - 20LSO-0281 Bill No.: SF0040 Effective: 7/1/2020 12:00:00 AM LSO No.: 20LSO-0281 Enrolled Act No.: SEA No. 0062 Chapter No.: 147 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Certification of cases to state board of equalization. Subject: Certification of cases to state board of equalization. Summary/Major Elements: Current law authorizes the State Board of Equalization, upon the request of a county board of equalization, to accept a tax determination or tax appeal certified directly to it. This act requires a county to certify a determination or appeal to the State Board of Equalization if the case involves property that may subject the county to tax liability and requires the State Board to accept the case. The act also gives a board of county commissioners standing to appeal a decision of the State Board of Equalization related to the property. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.
Public statements
Last checked Aug 6, 3:56 AM
R · S25
Why they voted this way
The lawmaker explains that because county commissioners act as taxpayers in this specific situation, it creates an awkward conflict if they also serve on the board deciding their own tax dispute. They argue the bill is a good compromise by allowing only the County to appeal while removing the Assessor from that right.
R · S25
Why they voted this way
The speaker argues that the House eliminated the assessor's ability to appeal in a unique situation where the county is the taxpayer and lacks a local board of equalization. Consequently, they believe the Senate should vote no on the bill.
Why they voted this way
The lawmaker opposes an amendment because it contradicts the specific request of the interim revenue committee, despite personally agreeing that spending taxpayer dollars on court disputes is undesirable.
Why they voted this way
The lawmaker explains an amendment is necessary because counties are not considered persons under current law and therefore lack standing to appeal without specific language added to the bill.
Why they voted this way
The lawmaker supports sending disputes directly to the State Board of Equalization rather than court to avoid costs, and expresses concern about giving assessors standing to appeal.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
8 roll calls
Official activity
Changes
3 stored
The amendment proposes to remove a specific line from the bill's first page.
The amendment removes certain language from the bill that relates to tax administration, specifically about cases being certified to the state board of equalization.
The amendment removes references to the county assessor and modifies language about cases being certified directly to the state board of equalization.