Property tax appeals-county process.

WORKING DRAFT
2010
STATE OF
WYOMING
10LSO-0163

HOUSE BILL
NO.
HB0031

Property tax appeals-county process.

Sponsored by:
Representative(s) Madden and Senator(s) Dockstader

A BILL

for

AN ACT relating to
taxation and revenue; providing for a board of review for property tax appeals as specified; specifying membership and procedures;

amending related provision;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
13
‑
109(b)
(i)
and (vi)
is amended to read:

39
‑
13
‑
109.

Taxpayer remedies.

(b)

Appeals. The following shall apply:

(i)

The following shall apply to property tax appeals:

(A)

The county assessor shall notify any person whose property assessment has been increased by the county board of equalization of the increase. Any person wishing to contest an assessment of his property shall file not later than thirty (30) days after the date or postmark date of the assessment schedule properly sent pursuant to W.S. 39
‑
13
‑
103(b)(vii), whichever is later, a statement with the county assessor specifying the reasons why the assessment is incorrect. The county assessor shall provide a copy to the county clerk as clerk of the county board of equalization. The county assessor and the person contesting the assessment, or his agent, shall disclose witnesses and exchange information, evidence and documents relevant to the appeal, including sales information from relevant statements of consideration if requested, no later than fifteen (15) days prior to the scheduled county board of equalization hearing. The assessor shall specifically identify the sales information used to determine market value of the property under appeal. A county board of equalization may receive evidence relative to any assessment and may require the person assessed or his agent or attorney to appear before it, be examined and produce any documents relating to the assessment. No adjustment in an assessment shall be granted to or on behalf of any person who willfully neglects or refuses to attend a meeting of a county board of equalization and be examined or answer any material question upon the board's request. Minutes of the examination shall be taken and filed with the county clerk;

(B)

If so desired by the board of county commissioners
and in consultation with the county assessor
, the board may appoint a board of review for purposes of hearing the appeal as provided in subparagraph (A) of this paragraph. The board of review shall consist of three (3) persons and as nearly as possible include one (1)
person professionally trained as a real estate broker or real estate appraiser
and one (1)
person professionally trained or experienced in architecture, building design or experienced in the real estate building and construction
field. Not more than two (2) members of the board of review shall be of the same profession or occupation and members of the board of review shall be residents of the
same county in which the county commissioners are located
. All of the relevant provisions of subparagraph (A) of this paragraph including time limitations and hearing proceedings shall apply to a hearing before a board of review.
Following the
written
final decision of the
board
of review, the
county board of equalization
shall have not more than fifteen (15) days to review the
record of the
decision and either affirm or reverse the decision of the board of review
in writing
.
No new hearing
at the county level
shall be held.
The decision of the
county board of equalization
shall constitute a final decision of the matter.

(vi)

In any appeal to a county board of equalization
or board of review

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 January 1, 2011.

(END)

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HB0031