County board of equalization-2.

WORKING DRAFT

ORIGINAL SENATE
FILE

NO.
0033

ENROLLED ACT NO. 44, SENATE

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to
ad valorem taxation; specifying the appeal process for property assessment; providing for the hearing conducted by the county board of equalization; providing rulemaking authority; repealing a duplicative provision;

making conforming amendment;
and providing for an effective date.

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

Section 1.
W.S.
39
‑
13
‑
102
(c)(v) and
(f) and
39
‑
13
‑
109(b)(i) and (iii)
are
amended to read:

39
‑
13
‑
102.

Administration; confidentiality.

(c)

The board of county commissioners of each county constitutes the county board of equalization. The county board shall meet at the office of the county commissioners at such times as necessary to perform its statutory duties, but no earlier than the fourth Tuesday in April to consider current year assessments. The county clerk shall act as clerk of the county board. The county assessor or his designee shall attend all meetings to explain or defend the assessments. The county board of equalization shall:

(v)

Decide all protests heard and provide the protestant with a written decision no later than
the first Monday in August

October 1
.

(f)

The county assessor shall notify
A
ny person whose property assessment has been increased by the county board of equalization

shall be notified
of the increase

by the county assessor
.
Any person wishing to review an asse
ssment of his property shall contact the county assessor not later than thirty (30) days after the date of the assessment schedule.

39
‑
13
‑
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 of the assessment schedule properly sent pursuant to W.S. 39
‑
13
‑
103(b)(vii), a statement
with the county assessor
specifying the reasons why the assessment is incorrect.
The county assessor shall provide a copy to

t
he 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)
thirty (30)

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

The appeal
may
be dismissed if

a
ny 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

The state board of equalization shall adopt rules to be followed by any county board of equalization when conducting appeals under this subsection.
All hearings shall be conducted in accordance with
the
rules adopted by the state board of equalization. Each hearing shall be recorded electronically or by a court reporter or
a
qualified
stenographer or transcriptionist
.
T
he taxpayer may present any evidence
that is
relevant,
m
aterial or
not
repetitious
, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor.

The county attorney or his designee
may represent the county board or the assessor, but not both. The assessor may be represented by an attorney and the board ma
y
hire a hearing officer.
All deliberations of the board shall be in public. The county board of equalization may affirm the assessor's valuation or
find in favor of the taxpayer and
remand the case back to the assessor.
The board shall make specific
written
findings and conclusions as to the evidence presented
not later than
October
1 of each year
;

(iii)

Any person aggrieved by any final administrative decision of the department may appeal to the board. Appeals shall be made in a timely manner as provided by rules and regulations of the board by filing with the board a notice of appeal specifying the grounds therefor.
The department shall, within a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken

A complete record of the action from which the appeal is taken shall be transmitted to the board in a timely manner as specified by board rules and regulations
;

Section 2.
W.S. 39
‑
13
‑
109(b)(vi) is repealed.

Section 3.
This act is effective
January
1, 201
5
.

(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

1