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HB0177 • 2014

Federal lands-tax lien.

AN ACT relating to taxation and revenue; providing for a tax lien upon federal lands when a payment in lieu of taxes is not received by a county as specified; providing procedures; and providing for an effective date.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Representative Miller
Last action
2014-02-21
Official status
inactive
Effective date
Not listed

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.

HB0177HS001

Standing Committee • H01

Filed

Plain English: Filed 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

  1. 2014-02-21 House

    H Did Not Consider in CoW

  2. 2014-02-20 House

    H Placed on General File

  3. 2014-02-20 House

    H01 Recommended Amend and Do Pass

  4. 2014-02-19 House

    H Rereferred to H01

  5. 2014-02-14 House

    H Introduced and Referred to H09

  6. 2014-02-13 House

    H Received for Introduction

  7. 2014-02-12 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
WORKING DRAFT
2014
STATE OF
WYOMING
14LSO-0350

HOUSE BILL
NO.

HB0177

F
ederal lands
-tax lien
.

Sponsored by:
Representative(s) Miller, Baker, Gay, Greene, Jaggi, Kroeker, Larsen and Loucks and Senator(s) Bebout, Geis, Hicks and Meier

A BILL

for

AN ACT relating to
taxation and revenue;
providing for a tax lien upon federal lands when a payment in lieu of taxes is not received by a county as specified; providing procedures;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
13
‑
108(
d)
by creating a new paragraph (vii)
is amended to read:

39
‑
13
‑
108.

Enforcement.

(d)

Liens. The following shall apply:

(vii)

The following shall apply to a tax lien filed upon federal land
in any county which has received
one hundred thousand dollars ($100,000.00)
or more of a payment in lieu of taxes (PILT)
in any one (1) of the past five (5) years
:

(A)

Notwithstanding
paragraph (
i
) of this subsection
and pursuant to rules adopted by the state treasurer
, not less than one (1) year following the date upon which a payment in lieu of taxes (PILT) upon federal land was to be received by a county treasurer according to the
past five (5) year average
PILT payment schedule established by the federal government, the county treasurer shall provide notice
to the state treasurer
that the PILT payment was not received;

(B)

Following notice filed as provided in subparagraph (A) of this paragraph,
the county treasurer shall inform the state treasurer who shall
file a lien for the delinquent PILT payment as provided by paragraph (ii) of this
sub
section.
The state treasurer shall transfer the amount of the PILT payment that should have been received to the county treasurer
;

(C)

Upon receipt of the PILT payment by the county treasurer, notice shall be given
by the county
treasurer
to the
state treasurer
holding any lien upon the federal land as provided
by subparagraph (B) of this para
graph. Upon notification, the state treasurer
shall be entitled to the amount of the lien, plus interest, fees, penalties and costs as provided by this section for other tax lien holders from the federal government.

Section 2.

This act is effective
July 1, 2014
.

(END)

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HB0177