HB0221 • 2009

Property tax-appeals 2.

AN ACT relating to property taxation; specifying that evidence may be presented to rebut the 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.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Representative Throne
Last action: 2009-02-27
Official status: enrolled
Effective date: 2/26/2009

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0221SS001

Standing Committee • SCHIFFER

Failed

Plain English: Failed Standing Committee by SCHIFFER

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

2009-02-27 LSO
Assigned Chapter Number - 48
2009-02-26 Governor
Governor Signed HEA No. 0035
2009-02-23 Senate
S President Signed HEA No. 0035
2009-02-23 House
H Speaker Signed HEA No. 0035
2009-02-20 LSO
Assigned Number HEA No. 0035
2009-02-20 Senate
S Passed 3rd Reading
2009-02-19 Senate
S Passed 2nd Reading
2009-02-18 Senate
S Passed CoW
2009-02-18 Senate
Amendment Failed
2009-02-12 Senate
S Placed on General File
2009-02-12 Senate
S03 Recommended Amend and Do Pass
2009-01-29 Senate
S Introduced and Referred to S03
2009-01-28 Senate
S Received for Introduction
2009-01-28 House
H Passed 3rd Reading
2009-01-27 House
H Passed 2nd Reading
2009-01-26 House
H Passed CoW
2009-01-21 House
H Placed on General File
2009-01-21 House
H03 Recommended Do Pass
2009-01-20 House
H Introduced and Referred to H03
2009-01-19 House
H Received for Introduction
2009-01-19 LSO
Bill Number Assigned

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
HB0221
Drafter:

LGC

LSO No.:
09LSO-0601
Effective Date:

Enrolled Act No.:
HEA0035

Chapter No.:
48

Prime Sponsor:
Representative
Throne

Catch Title:
Property
tax-appeals 2.

Subject:
Describes
evidence that may be used in property tax assessment appeals.

Summary/Major Elements:

The act provides that a
taxpayer may present any credible evidence, including expert testimony, to
rebut the presumption in favor of a valuation of property asserted by a county
assessor or the department of revenue.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0221

ENROLLED ACT NO.
35
, HOUSE OF REPRESENTATIVES

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2009 GENERAL SESSION

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 taxpayer 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 taxpayer may present any credible evidence, including expert 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)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk