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SF0039 • 2023

Board of equalization-questions before the board.

AN ACT relating to the state board of equalization; specifying the power of the board to decide questions; and providing for an effective date.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Revenue
Last action
2023-02-09
Official status
inactive
Effective date
3/1/2023

Plain English Breakdown

The bill did not pass, so details beyond its proposed changes are speculative and were removed.

State Board of Equalization Powers

The bill would have given the Wyoming State Board of Equalization additional powers to decide questions related to tax laws and regulations, but it did not pass.

What This Bill Does

  • Gives the state board of equalization the power to answer questions about how tax laws should be understood and applied.

Who It Names or Affects

  • The Wyoming State Board of Equalization
  • County boards of equalization
  • People affected by tax decisions made by the state department

Terms To Know

Board of Equalization
A group that decides on issues related to property taxes and other taxes in Wyoming.
Contested Case Procedures
Rules for when people disagree with decisions made by government agencies about taxes or other matters.

Limits and Unknowns

  • The bill did not pass, so the changes it proposed will not take effect.
  • It does not specify exactly how the board should decide questions related to tax laws and regulations.

Bill History

  1. 2023-02-09 House

    H COW:Failed 19-43-0-0-0

  2. 2023-02-07 House

    H Placed on General File

  3. 2023-02-07 House

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

  4. 2023-02-03 House

    H Introduced and Referred to H03 - Revenue

  5. 2023-01-19 House

    H Received for Introduction

  6. 2023-01-19 Senate

    S 3rd Reading:Passed 31-0-0-0-0

  7. 2023-01-18 Senate

    S 2nd Reading:Passed

  8. 2023-01-17 Senate

    S COW:Passed

  9. 2023-01-17 Senate

    S Placed on General File

  10. 2023-01-17 Senate

    S03 - Revenue:Recommend Do Pass 5-0-0-0-0

  11. 2023-01-10 Senate

    S Introduced and Referred to S03 - Revenue

  12. 2022-12-28 Senate

    S Received for Introduction

  13. 2022-12-09 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
23LSO-0060
2023
STATE OF WYOMING
23LSO-0060
Numbered
2.0

SENATE FILE NO. SF0039

Board of equalization-questions before the board.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to the state board of equalization; specifying the power of the board to decide questions; and providing for an effective date.

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

Section 1.

W.S. 39
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11
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102.1(c)(iv)(intro) is amended to read:

39
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11
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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
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13
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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
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3
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103(a) shall be afforded an opportunity for a hearing before the board. In addition, the board shall:

(iv)

Decide all questions that may arise with reference to the construction of any statute affecting the assessment, levy and collection of taxes, in accordance with the rules, regulations, orders and instructions prescribed by the department
. The authority of the board to decide all questions under this paragraph shall apply to questions related to the board's adjudicative and regulatory functions. When deciding questions under this paragraph the board may address issues not raised by the parties and is not limited to the legal interpretations presented by the parties. The board shall decide questions
:

Section 2
.

Nothing in this act shall be deemed to affect any decision or order of the board entered before the effective date of this act.

Section 3
.

This act is effective July 1, 2023
.

(END)

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SF0039