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HB0220 • 2017

Ad valorem taxation-liens on mineral production.

AN ACT relating to ad valorem taxation; amending provisions related to liens on mineral production; and providing for an effective date.

Land Taxes
Enacted

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

Sponsor
Representative Edwards
Last action
2017-03-06
Official status
enrolled
Effective date
7/1/2017

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2017-03-06 Governor

    Governor Signed HEA No. 0074

  2. 2017-03-06 LSO

    Assigned Chapter Number

  3. 2017-02-27 Senate

    S President Signed HEA No. 0074

  4. 2017-02-27 House

    H Speaker Signed HEA No. 0074

  5. 2017-02-24 LSO

    Assigned Number HEA No. 0074

  6. 2017-02-24 Senate

    S 3rd Reading:Passed 28-1-1-0-0

  7. 2017-02-23 Senate

    S 2nd Reading:Passed

  8. 2017-02-22 Senate

    S COW:Passed

  9. 2017-02-13 Senate

    S Placed on General File

  10. 2017-02-13 Senate

    S09 - Minerals:Recommend Do Pass 5-0-0-0-0

  11. 2017-02-02 Senate

    S Introduced and Referred to S09 - Minerals

  12. 2017-02-01 Senate

    S Received for Introduction

  13. 2017-02-01 House

    H 3rd Reading:Passed 60-0-0-0-0

  14. 2017-01-31 House

    H 2nd Reading:Passed

  15. 2017-01-30 House

    H COW:Passed

  16. 2017-01-27 House

    H Placed on General File

  17. 2017-01-27 House

    H03 - Revenue:Recommend Do Pass 9-0-0-0-0

  18. 2017-01-25 House

    H Introduced and Referred to H03 - Revenue

  19. 2017-01-24 House

    H Received for Introduction

  20. 2017-01-23 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary

Bill No.:
HB0220
Effective
:
7/1/2017

LSO No.:
17LSO-0342

Enrolled Act No.:
HEA No. 0074

Chapter No.:
[Chapter Number_RO]

Prime Sponsor:
Edwards

Catch Title:
Ad valorem taxation-liens on mineral production.

Subject:
Clarifying who is not a delinquent taxpayer
with respect to
ad valorem tax liens.

Summary/Major Elements:

This bill provides that
with respect to ad valorem tax liens, a delinquent taxpayer does not include an owner of a royalty interest, overriding royalty or other interest carved out of the mineral estate if the person who is producing the mineral and legally responsible for remitting ad valorem taxes, fees, penalties or interest on production withholds a portion of the royalty, overriding royalty or other interest carved out of the mineral estate for the purpose of remitting taxes, fees, penalties or interest on behalf of the owner.

The bill clarifies that an ad valorem tax lien will not attach to these interests.
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill
.

Current Bill Text

Read the full stored bill text 
ORIGINAL
House
Bill No
.
HB0220

ENROLLED ACT NO. 74,

HOUSE OF REPRESENTATIVES

SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
2017 General Session

AN ACT relating to ad valorem taxation; amending provisions related to liens on mineral production; 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)(vi)
(
B
)

and (O)

is
amended to read
:

39
‑
13
‑
108
.

Enforcement.

(d)

Liens. The following shall apply:

(vi)

Liens
on mineral production. The following shall apply:

(B)

A lien under this paragraph is also a lien on all interests of the delinquent taxpayer in the mineral estate from which the production was severed
, and on all future production of the same mineral from the same leasehold, regardless of any change of ownership or change in the person extracting the mineral
. A lien under this paragraph shall not apply to a royalty interest, overriding royalty or other interest carved out of the mineral estate of an owner who is not a delinquent taxpayer
;

(O)

As used in this paragraph, "delinquent taxpayer" means any person who has the legal responsibility to pay ad valorem taxes, fees, penalties or interest on mineral production and who has not made payment as of the date due of such taxes, fees, penalties or interest. A delinquent taxpayer may include a mineral lessee who is receiving production from the mineral interest; the mineral lessor to the extent of the lessor's retained interest; an owner of a royalty, overriding royalty or other interest
carved out of the mineral estate; a person severing the mineral if the person has the legal responsibility for remittance of ad valorem tax, fees, penalties or interest on the mineral production.
"Delinquent taxpayer" does not include an owner of a royalty interest
, overriding royalty or other interest carved out of the mineral estate
if the person
who is produc
ing the mineral
and
legally responsible for remitting ad valorem taxes, fees, penalties or interest on production
withholds a portion of the royalty
, overriding royalty or other interest carved out of the mineral estate

for the purpose of remitting

taxe
s, fees, penalties or interest
on behalf of the owner
.

Section

2
.

This
act is effective July 1,
201
7
.

(END)

1