HB0007 - Property tax amendments.
2001 |
State of Wyoming |
01LSO-0135.E1 ENGROSSED |
HOUSE BILL NO. HB0007
Property tax amendments.
Sponsored by: Joint Revenue Interim Committee
A BILL
for
1 AN ACT relating to
taxation and revenue; providing for
2
amendments to the property tax provisions as specified;
3
providing for the assessment of telecommunications
4
companies; providing definitions; providing for
5
confidentiality of taxpayer return information; providing
6
penalties; clarifying when a request may be made for a
7
taxable value determination as specified; and providing for
8
an effective date.
9
10 Be It Enacted by the Legislature of the State of Wyoming:
11
12 Section 1. W.S. 39-13-101(a) by creating new
13 paragraphs (vi) and (vii), 39-13-102(m)(vi)
and (q) and
14 39-13-103(b)(xiii) are amended to
read:
15
16 39-13-101. Definitions.
17
Page 1
1 (a) As used in this article:
2
3 (vi) "Telecommunications
companies" means and
4 includes any person engaged in the
furnishing of
5 telecommunications service;
6
7 (vii) "Telecommunications
service" means the
8 offering of transmission for hire of
telecommunications
9 between or among points specified by
the user, of
10 information of the user's choosing without change in the
11 content of the information as sent and received by means of
12 telecommunications facilities, including switching
13 facilities, using wire, cable, microwave, radio wave, light
14 wave or a combination of those or similar media. The term
15 shall include all types of telecommunications transmission
16 such as telephone service, telegraph service, cellular,
17 wireless or satellite. The term shall not include assets
18 used for television or radio programming broadcast over
19 airwaves for public consumption, or cable or satellite
20 television offered for public consumption.
21
22 39-13-102. Administration; confidentiality.
23
Page 2
1 (m) The
department shall annually value and assess
2
the following property at its fair market value for
3
taxation:
4
5 (vi) Property of
telephone and telegraph 6 telecommunications
companies;
which have more than two 7
thousand dollars ($2,000.00) in
assessed value;
8
9 (q) Confidentiality. There are no
specific 10
applicable provisions for confidentiality for this
chapter. 11 The following shall apply:
12
13 (i) All taxpayer returns and return information
14 shall
be confidential and, except as authorized below, no
15 current or former official, officer, employee or agent of
16 the state of Wyoming or any political subdivision thereof
17 shall disclose any such information obtained by him in
18 connection with his service as an officer or employee. As
19 used in this subsection, "taxpayer returns and return
20 information" shall include, but not be limited to, all
21 statements, reports, summaries and all other data and
22 documents under audit or provided by the taxpayer in
23 accordance with law;
24
Page 3
1 (ii) Without written
authorization from the
2 taxpayer, no current or former
official, officer, employee
3 or agent of the state of Wyoming or
any political
4 subdivision thereof shall release
taxpayer returns and
5 return information pertaining to taxes
imposed by this
6 chapter, except:
7
8 (A) Information filed
with the department
9 may be released to the governor or his
designee, members of
10 the state board of equalization, to the commissioners and
11 employees of the public service commission, to employees of
12 the department of audit, the department of revenue, the
13 consensus revenue estimating group and to the attorney
14 general. Information filed with the county assessor may be
15 released to the county board of equalization, the
16 department of revenue and the department of audit;
17
18 (B) Upon prior notice to the taxpayer,
19 information
filed with the department may be released by
20 the department, upon written application, to any other
21 governmental entity if the governmental entity shows
22 sufficient reason to obtain the information for official
23 business;
24
Page 4
1 (C) Information
concerning taxpayer's
2 valuation and assessment shall be made
available on a
3 confidential basis to the county board
of equalization and
4 the state board of equalization when
the information is
5 pertinent to an appeal before either
board;
6
7 (D) Any other use authorized by law.
8
9 (iii) Any person
receiving information pursuant
10 to
paragraph (ii) of this subsection shall sign an
11 agreement with the department to keep the information
12 confidential;
13
14 (iv) The taxable value of the taxpayer's
15 property
is not confidential and may be released without
16 qualification;
17
18 (v) Any person who negligently violates the
19 provisions
of this subsection is guilty of a misdemeanor
20 and upon conviction shall be fined not more than one
21 thousand dollars ($1,000.00). Any person who intentionally
22 violates the provisions of this subsection is guilty of a
23 misdemeanor and upon conviction shall be fined not less
24 than one thousand dollars ($1,000.00), but not more than
Page 5
1 five thousand dollars ($5,000.00) and imprisoned for not
2 more than one (1) year.
3
4 39-13-103. Imposition.
5
6 (b) Basis of tax. The following shall apply:
7
8 (xiii) For minerals and mine products, the
9
taxpayer may request a value determination from the
10 department and propose a value
determination method which
11 may be used until the department
issues a value
12 determination. The taxpayer shall submit all available
13 data relevant to its proposal and
any additional
14 information the department deems
necessary. After the
15 department issues its determination,
the taxpayer shall
16 make adjustments based upon the
value established or
17 request a hearing by the board;
18
19 Section 2. This act is effective January 1, 2002.
20
21 (END)
Page 6