Property tax-review of assessment.

WORKING DRAFT

ORIGINAL SENATE

FILE

NO.
0016

ENROLLED ACT NO. 10, SENATE

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2010 BUDGET SESSION

AN ACT relating to
taxation and revenue; providing procedures for review of a property tax assessment as specified;
providing definitions;
amending related provisions;
and providing for an effective date.

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

Section 1.
W.S. 34
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1
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142(g)
(intro),
(i) and by creating a new paragraph (iii)
and 39
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13
‑
109(b)(i) are amended to read:

34
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1
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142.

Instrument transferring title to real property; procedure; exceptions; confidentiality.

(g)

Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to W.S. 39
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13
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109(b)(i) is entitled to review statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under W.S. 39
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13
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109(b)(i). During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information, including statements of consideration, the assessor relied upon in determining the property value and including statements of consideration for properties of like use and geographic area which were available to the assessor and are requested by the person or his agent.
The county assessor shall, upon request, provide the person or his agent a statement indicating why a certain property was not used in determining the value of the property at issue.
The county assessor and the contestant shall disclose those statements of consideration to the county board of equalization in conjunction with any hearing before the board with respect to the value or assessment of that property. As used in W.S. 34
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1
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142 through 34
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1
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144:

(i)

A "review" is considered the initial meetings between the taxpayer and the county assessor's office

pursuant to W.S. 39
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13
‑
109(b)(i)
;

(iii)

"Geographic area" may include any area requested by the property owner or his agent within the boundaries of the county in which the subject property is located.

39
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13
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109.

Taxpayer remedies.

(b)

Appeals. The following shall apply:

(i)

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 review an assessment of his property shall contact the county assessor not later than thirty (30) days after the date of the assessment schedule.

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
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13
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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;

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 Senate.

Chief Clerk

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