Property taxes-appeals.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0397

HOUSE BILL
NO.
HB0185

Property taxes-appeals.

Sponsored by:
Representative(s) Throne,
Anderson
, R., Hammons, Madden and Zwonitzer, Dv. and Senator(s) Martin and Schiffer

A BILL

for

AN ACT relating to property taxation; providing that there is no presumption of correctness upon appeal of an assessment to a county board of equalization or the state board of equalization as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.

W.S. 39
‑
11
‑
109(b) by creating a new paragraph (iv) and 39
‑
13
‑
109(b) by creating a new paragraph (vi) are amended to read:

39
‑
11
‑
109.

Taxpayer remedies.

(b)

Appeals. The following shall apply:

(iv)

In any appeal to the board authorized by this section,
the taxpay
e
r may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the department
.

39
‑
13
‑
109.

Taxpayer remedies.

(b)

Appeals. The following shall apply:

(vi)

In any appeal to a county board of equalization authorized by this section,
the taxpay
e
r may present any credible evidence, including exp
e
rt opinion testimony, to rebut the
presumption in favor of a valuation asserted by the county assessor.

Section 2.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

1
HB0185