HB0072 • 2018

Ad valorem tax collections.

AN ACT relating to ad valorem taxation; specifying that a county may deduct extraordinary costs to collect taxes prior to distribution of the tax; providing that a county shall not be liable for amounts not collected due to nonpayment by a taxpayer; and providing for an effective date.

Taxes

Enacted

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

Sponsor: Representative Barlow
Last action: 2018-03-07
Official status: enrolled
Effective date: 3/7/2018

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.

HB0072HS001

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

2018-03-07 Governor
Governor Signed HEA No. 0003
2018-03-07 LSO
Assigned Chapter Number 1
2018-03-05 Senate
S President Signed HEA No. 0003
2018-03-05 House
H Speaker Signed HEA No. 0003
2018-03-02 LSO
Assigned Number HEA No. 0003
2018-03-02 Senate
S 3rd Reading:Passed 30-0-0-0-0
2018-03-01 Senate
S 2nd Reading:Passed
2018-02-28 Senate
S COW:Passed
2018-02-27 Senate
S Placed on General File
2018-02-27 Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
2018-02-22 Senate
S Introduced and Referred to S03 - Revenue
2018-02-20 Senate
S Received for Introduction
2018-02-19 House
H 3rd Reading:Passed 60-0-0-0-0
2018-02-16 House
H 2nd Reading:Passed
2018-02-15 House
H COW:Passed
2018-02-14 House
H Placed on General File
2018-02-14 House
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0
2018-02-13 House
H Introduced and Referred to H03 - Revenue 60-0-0-0-0
2018-02-09 House
H Received for Introduction
2018-01-25 LSO
Bill Number Assigned

Official Summary Text

Bill Summary

Bill No.:
HB0072
Effective
:
Immediately

LSO No.:
18LSO-0437

Enrolled Act No.:
HEA No. 0003

Chapter No.:
1

Prime Sponsor:
Barlow

Catch Title:
Ad valorem tax collections.

Subject:
Expenses
and liability related to
c
ounty tax collections
.

Summary/Major Elements:

This bill
authorizes a county to deduct extraordinary costs incurred in collecting taxes, including out-of-county court costs and
attorney's fees, prior to distributing the tax.

The bill also provides that a county shall not be liable to any governmental entity if the county is unable to collect taxes due to nonpayment by a taxpayer.

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
.
HB0072

ENROLLED ACT NO. 3,

HOUSE OF REPRESENTATIVES

SIXTY-
FOURTH
LEGISLATURE OF THE STATE OF WYOMING
2018 Budget Session

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

Section 1
.

W.S. 39
‑
13
‑
111(a)(i)(intro)
and
by creating a new subsection (c
)
is
amended to read:

39
‑
13
‑
111
.

Distribution.

(a)

The following shall apply to the distribution of tax collections:

(i)

The county treasurer shall keep accurate records of taxes collected for each governmental entity for which a tax levy is made pursuant to W.S. 39
‑
13
‑
104(k) and shall pay the taxes collected to the treasurer of each governmental unit or settle accounts with the county commissioners as hereafter provided
. Prior to any payment, the county may deduct and credit to the county treasury any extraordinary costs including
out of county
court costs and
associated
attorney fees, as certified by the board of county commissioners, that the county
incurred
in order to
collect any portion of the tax
:

(c)

If a county is unable to
collect some or all of the tax
due because of nonpayment by a taxpayer, through bankruptcy or otherwise, the county shall not be liable to any other governmental entity for any amount of the tax that is not collected from the taxpayer.

Section 2
.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(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