HB0254 • 2011

Property taxation-appeals.

AN ACT relating to property taxation; requiring a specific finding as to evidence presented in a taxpayer appeal; and providing for an effective date.

Enacted

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

Sponsor: Representative Throne
Last action: 2011-03-02
Official status: enrolled
Effective date: 3/2/2011

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.

HB0254HS001

Standing Committee • H01

Adopted

Plain English: Adopted Standing Committee by H01

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

2011-03-02 LSO
Assigned Chapter Number
2011-03-02 Governor
Governor Signed HEA0059
2011-02-25 Senate
S President Signed HEA No. 0059
2011-02-25 House
H Speaker Signed HEA No. 0059
2011-02-25 LSO
Assigned Number HEA0059
2011-02-25 Senate
S Passed 3rd Reading
2011-02-24 Senate
S Passed 2nd Reading
2011-02-23 Senate
S Passed CoW
2011-02-10 Senate
S Placed on General File
2011-02-10 Senate
S03 Recommended Do Pass
2011-02-08 Senate
S Introduced and Referred to S03
2011-02-08 Senate
S Received for Introduction
2011-02-07 House
H Passed 3rd Reading
2011-02-04 House
H Passed 2nd Reading
2011-02-03 House
H Passed CoW
2011-02-03 House
H Amendments Adopted
2011-02-03 House
Amendment Adopted
2011-02-02 House
H Placed on General File
2011-02-02 House
H01 Recommended Amend and Do Pass
2011-01-31 House
H Introduced and Referred to H01
2011-01-31 House
H Received for Introduction
2011-01-28 LSO
Bill Number Assigned

Official Summary Text

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

Bill No.:
HB0254
Drafter:

LGC

LSO No.:
11LSO-0520
Effective Date:

3/2/2011

Enrolled Act No.:
HEA0059

Chapter No.:
127

Prime Sponsor:
Representative
Throne

Catch Title:
Property
taxation-appeals.

Subject:
Appeals
of property taxation determinations.

Summary/Major Elements:

●

Last session legislation was
enacted allowing landowners to present credible evidence when appealing a
county assessor's valuation determination.

●

This act requires the appeals
board to make specific findings and conclusions regarding that evidence if the
evidence is presented.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0254

ENROLLED ACT NO. 59, HOUSE OF REPRESENTATIVES

SIXTY-FIRST LEGISLATURE OF THE STATE OF
WYOMING
2011 GENERAL SESSION

AN ACT relating to
property taxation; requiring specific finding
s and conclusions
as to evidence presented
in a taxpayer appeal
;
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)(iv) and 39
‑
13
‑
109(b)(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.

The board shall make specific finding
s and conclusions
as to the evidence presented.

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.

The board shall make specific finding
s and conclusions
as to the evidence presented.

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