HB0148 - State board of equalization examination powers.

2001

State of Wyoming

01LSO-0479.E1

ENGROSSED

HOUSE BILL NO. HB0148

State board of equalization examination powers.

Sponsored by: Representative(s) Hines and Senator(s) Job

A BILL

for

1 AN ACT relating to taxation and revenue; limiting the
2 review authority of the state board of equalization for
3 certain actions as specified; and providing for an
4 effective date.

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

8 Section 1. W.S. 39-11-102.1(c)(x) is amended to read:

10 39-11-102.1. Administration; state board of
11 equalization.

13 (c) The state board of equalization shall perform the
14 duties specified in article 15, section 10 of the Wyoming
15 constitution and shall hear appeals from county boards of
16 equalization and review final decisions of the department
17 upon application of any interested person adversely

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1 affected, including boards of county commissioners for the
2 purposes of this subsection, under the contested case
3 procedures of the Wyoming Administrative Procedure Act. Any
4 interested person adversely affected by the adoption,
5 amendment or repeal of a rule pursuant to W.S. 16-3-103(a)
6 shall be afforded an opportunity for a hearing before the
7 board. In addition, the board shall:

9 (x) Carefully examine into all cases
10 wherein it is alleged that property subject to taxation has
11 not been assessed or has been fraudulently, improperly, or
12 unequally assessed, or the law in any manner evaded or
13 violated, and cause to be instituted proceedings which will
14 remedy improper or negligent administration of the tax laws
15 of the state. Except for allegations based in fraud, any
16 request for relief under this paragraph shall be filed
17 within five (5) years from the date the taxes were paid or
18 should have been paid;

20 Section 2. This act is effective July 1, 2001.

22 (END)

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