ORIGINAL HOUSE

BILL NO. 0148

ENROLLED ACT NO. 43, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

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

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

Section 1. W.S. 39-11-102.1(c)(x) is 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. 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:

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

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

(END)

Speaker of the House President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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