SF0009 • 2017

Certification of cases to state board of equalization.

AN ACT relating to the state board of equalization; authorizing certification of cases directly to the board from county boards of equalization; providing rulemaking authority; and providing for an effective date.

Taxes

Enacted

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

Sponsor: Revenue
Last action: 2017-02-21
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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SF0009HS001

Standing Committee • HRevenue

Adopted

Plain English: Adopted Standing Committee by HRevenue

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

2017-02-21 Governor
Governor Signed SEA No. 0008
2017-02-21 LSO
Assigned Chapter Number
2017-02-15 House
H Speaker Signed SEA No. 0008
2017-02-14 Senate
S President Signed SEA No. 0008
2017-02-14 LSO
Assigned Number SEA No. 0008
2017-02-13 Senate
S Concur:Passed 28-1-1-0-0
2017-02-13 Senate
S Received for Concurrence
2017-02-13 House
H 3rd Reading:Passed 56-4-0-0-0
2017-02-10 House
H 2nd Reading:Passed
2017-02-09 House
H COW:Passed
2017-02-06 House
H Placed on General File
2017-02-06 House
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0
2017-02-03 House
H Introduced and Referred to H03 - Revenue
2017-01-17 House
H Received for Introduction
2017-01-17 Senate
S 3rd Reading:Passed 28-0-2-0-0
2017-01-16 Senate
S 2nd Reading:Passed
2017-01-13 Senate
S COW:Passed
2017-01-12 Senate
S Placed on General File
2017-01-12 Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
2017-01-11 Senate
S Introduced and Referred to S03 - Revenue
2017-01-09 Senate
S Received for Introduction
2016-12-01 LSO
Bill Number Assigned

Official Summary Text

Bill Summary

Bill No.:
SF0009
Effective
:
7/1/2017

LSO No.:
17LSO-0038

Enrolled Act No.:
SEA No. 0008

Chapter No.:
25

Prime Sponsor:
Joint Revenue Interim Committee

Catch Title:
Certification of cases to state board of equalization.

Subject:
Direct certification of cases to the state board of equalization.

Summary/Major Elements:

The State Board of Equalization
review
s
appeals from decisions of co
unty boards of equalization that
adjudicate dispute
s between
taxpayer
s and
county assessor
s
.

This bill
authorizes
a county board of equalization to request that a cas
e be certified directly to the State Board of E
qualization
and provides rulemaking authority for the State Board of Equalization to accept direct certification of cases from county boards.
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
Senate
ENGROSSED
File No
.
SF0009

ENROLLED ACT NO. 8,

SENATE

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

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

Section 1
.

W.S. 39
‑
11
‑
102.1(c
)
(
intro)
and 39
‑
13
‑
102(c)(iv) are amended to read:

39
‑
11
‑
102.1
.

Administration; state board of equalization.

(c)

The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act.
Upon request of a county board of equalization
providing compelling reasons to do so,
the state board of equalization may accept
a case certified
direct
ly to the state board of equalization
pursuant to rules adopted by the state board of equalization.
Any interested person adversely affected by the adoption, amendment or repeal of a rule pursuant to W.S. 16
‑
3
‑
103(
a) shall be afforded an opportunity for a hearing before the board. In addition, the board shall:

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:

(iv)

Hear and determine the complaint of any person relative to any property assessment or value as returned by the county assessor subject to W.S. 39
‑
13
‑
109(
b)(i)
. The county board of equalization may request that a case be certified directly to the state board of equalization as provided in W.S. 39
‑
11
‑
102.1(c)
;

Section
2
.

This
act is effective July 1,
201
7
.

(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