HOUSE BILL NO.         

Property tax amendments.

Sponsored by:  Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; providing for amendments to the property tax provisions as specified; providing for the assessment of telecommunications companies; providing definitions; providing for confidentiality of taxpayer return information; providing penalties; clarifying when a request may be made for a taxable value determination as specified; and providing for an effective date.

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

Section 1.  W.S. 39-13-101(a) by creating a new paragraphs (vi) and (vii), 39-13-102(m)(vi) and (q) and 39-13-103(b)(xiii) are amended to read:

39-13-101.  Definitions.

(a)  As used in this article:

     (vi)  "Telecommunications companies" means and includes any person engaged in the furnishing of telecommunications service;

(vii)  "Telecommunications service" means the offering of transmission for hire of telecommunications between or among points specified by the user, of information of the user's choosing without change in the form or content of the information as sent and received by means of telecommunications facilities using wire, cable, microwave, radio wave, light wave or a combination of those or similar media offering originating or terminating services.  The term shall include all types of telecommunications transmission such as telephone service, telegraph service, cellular, wireless or satellite.  The term shall not include public pay telephone service, television or radio programming broadcast over airwaves for public consumption, coaxial cable television (CATV) offered for public consumption, private line service, automatic teller machine (ATM) service, wire transfer or similar services provided by financial services, telephone answering service and one-way paging or beeper service.

39-13-102.  Administration; confidentiality.

(m)  The department shall annually value and assess the following property at its fair market value for taxation:

(vi)  Property of telephone and telegraph telecommunications companies; which have more than two thousand dollars ($2,000.00) in assessed value;

(q)  Confidentiality.  There are no specific applicable provisions for confidentiality for this chapter.  The following shall apply:

(i)  All taxpayer returns and return information shall be confidential and, except as authorized below, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall disclose any such information obtained by him in connection with his service as an officer or employee.  As used in this subsection, "taxpayer returns and return information" shall include, but not be limited to, all statements, reports, summaries and all other data and documents under audit or provided by the taxpayer in accordance with law;

(ii)  Without written authorization from the taxpayer, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall release taxpayer returns and return information pertaining to taxes imposed by this chapter, except:

(A)  Information filed with the department may be released to the governor or his designee, members of the state board of equalization, to employees of the department of audit, the department of revenue, the consensus revenue estimating group and to the attorney general.  Information filed with the county assessor may be released to the county board of equalization, the department of revenue and the department of audit;

(B)  Upon prior notice to the taxpayer, information filed with the department may be released by the department, upon written application, to any other governmental entity if the governmental entity shows sufficient reason to obtain the information for official business;

(C)  Information concerning taxpayer's valuation and assessment shall be made available on a confidential basis to the county board of equalization and the state board of equalization when the information is pertinent to an appeal before either board;

     (D)  Any other use authorized by law.

(iii)  Any person receiving information pursuant to paragraph (ii) of this subsection shall sign an agreement with the department to keep the information confidential;

(iv)  The taxable value of the taxpayer's property is not confidential and may be released without qualification;

(v)  Any person who negligently violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00).  Any person who intentionally violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not less than one thousand dollars ($1,000.00), but not more than five thousand dollars ($5,000.00) and imprisoned for not more than one (1) year.

39-13-103.  Imposition.

(b)  Basis of tax.  The following shall apply:

(xiii)  For minerals and mine products, the taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination.  The taxpayer shall submit all available data relevant to its proposal and any additional information the department deems necessary.  After the department issues its determination, the taxpayer shall make adjustments based upon the value established or request a hearing by the board;

Section 2.  This act is effective January 1, 2002.

(END)