SF0040 • 2020

Certification of cases to state board of equalization.

AN ACT relating to tax administration; providing for certification of specified cases directly to the state board of equalization; providing standing for a county assessor to appeal a decision of the state board of equalization as specified; 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: 2020-03-24
Official status: enrolled
Effective date: 7/1/2020

Plain English Breakdown

The bill summary does not provide specific types of tax cases that would involve potential county tax liability.

Certification of Tax Cases to State Board

This law requires certain tax cases involving potential county tax liability to be sent directly to the state board of equalization and allows county commissioners to appeal decisions related to these cases.

What This Bill Does

Requires counties to send specific tax cases directly to the State Board of Equalization if they involve property that may subject the county to tax liability.
Gives the State Board of Equalization the responsibility to accept such cases.
Allows board of county commissioners to appeal decisions made by the State Board of Equalization regarding property that might affect their tax liability.

Who It Names or Affects

County boards of equalization
State board of equalization
Board of county commissioners

Terms To Know

Certification: Formally sending something to an authority for review.

Limits and Unknowns

Does not specify the exact types of cases that would involve potential county tax liability.
The effectiveness and impact on current processes are unclear without further implementation details.

Amendments

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

SF0040H3001

3rd reading • Representative Greear

Withdrawn

Plain English: The amendment proposes to remove a specific line from the bill's first page.

Removes an entire line from the beginning of the bill text.

It is unclear what content was in the deleted line and how its removal will affect the rest of the bill.

SF0040H3002

3rd reading • Representative Greear

Adopted

Plain English: The amendment removes certain language from the bill that relates to tax administration, specifically about cases being certified to the state board of equalization.

Removes text on page 4, lines 3 through 5 which provided details about how cases are certified to the state board of equalization.

The exact nature and content of the removed text is not specified in the amendment, so it's unclear what specific changes this removal entails.

SF0040JC001

Conference Committee

S Adopted, H Adopted

Plain English: The amendment removes references to the county assessor and modifies language about cases being certified directly to the state board of equalization.

Removes 'county assessor and' from the text on page 4 line 2.
Deletes 'each' from the text on page 4 line 3.

The amendment does not provide context for why these specific words are being removed, which limits understanding of its full impact.

Bill History

2020-03-24 LSO
Assigned Chapter Number 147
2020-03-24 Governor
Governor Signed SEA No. 0062
2020-03-12 House
H Speaker Signed SEA No. 0062
2020-03-12 Senate
S President Signed SEA No. 0062
2020-03-12 LSO
Assigned Number SEA No. 0062
2020-03-10 House
H Appointed JCC01 Members
2020-03-09 Senate
S Appointed JCC01 Members
2020-03-09 Senate
S Concur:Failed 0-30-0-0-0
2020-03-09 Senate
S Received for Concurrence
2020-03-05 House
H 3rd Reading:Passed 55-0-5-0-0
2020-03-04 House
H 2nd Reading:Passed
2020-03-03 House
H COW:Passed
2020-03-02 House
H Placed on General File
2020-03-02 House
H03 - Revenue:Recommend Do Pass 8-0-1-0-0
2020-02-28 House
H Introduced and Referred to H03 - Revenue
2020-02-14 House
H Received for Introduction
2020-02-14 Senate
S 3rd Reading:Passed 28-1-1-0-0
2020-02-13 Senate
S 2nd Reading:Passed
2020-02-12 Senate
S COW:Passed
2020-02-11 Senate
S Placed on General File
2020-02-11 Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
2020-02-10 Senate
S Introduced and Referred to S03 - Revenue 29-0-1-0-0
2020-02-07 Senate
S Received for Introduction
2020-01-15 LSO
Bill Number Assigned

Official Summary Text

Bill Summary - 20LSO-0281
Bill No.:

SF0040

Effective:

7/1/2020 12:00:00 AM

LSO No.:

20LSO-0281

Enrolled Act No.:

SEA No. 0062

Chapter No.:

147

Prime Sponsor:

Joint Revenue Interim Committee

Catch Title:

Certification of cases to state board of equalization.

Subject:

Certification of cases to state board of equalization.

Summary/Major Elements:

Current law authorizes the State Board of Equalization, upon the request of a county board of equalization, to accept a tax determination or tax appeal certified directly to it.

This act requires a county to certify a determination or appeal to the State Board of Equalization if the case involves property that may subject the county to tax liability and requires the State Board to accept the case.

The act also gives a board of county commissioners standing to appeal a decision of the State Board of Equalization related to the property.
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

20LSO-0281

ORIGINAL Senate

ENGROSSED
File No
.
SF0040

ENROLLED ACT NO. 62,

SENATE

SIXTY-FIFTH LEGISLATURE OF THE STATE OF WYOMING
2020 Budget 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 directly to the state board of equalization pursuant to rules adopted by the state board of equalization.
The state board of equalization shall accept a case certified directly to the state board of equalization that involves property that may subject a county to tax liability as provided in W.S. 39
‑
13
‑
102(c)(iv).
The board shall also review final decisions of the department of transportation concerning the assessment or application of taxes authorized under this title upon application of any interested person
adversely affected. 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)
. If the case involves property that may subject the county to tax liability, the county board of equalization shall certify the case directly to the state board of equalization and the board of county commissioners shall have standing to appeal any decision made by the state board of equalization regarding the property
;

Section 2
.

This act is effective July 1, 2020
.

(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