HB0007 - Property tax amendments.
|
2001 |
State of Wyoming |
01LSO-0135 |
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 using wire, cable, microwave,
13 radio wave, light wave or a combination of those or similar
14 media offering originating or terminating services. The
15 term shall include all types of telecommunications
16 transmission such as telephone service, telegraph service,
17 cellular, wireless or satellite. The term shall not
18 include television or radio programming broadcast over
19 airwaves for public consumption, or cable television (CATV)
20 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
which have more than
two
thousand dollars ($2,000.00) in assessed value;
8
9
(q) Confidentiality. There
are no specific
applicable provisions for confidentiality for this
chapter.
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
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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 employees of the
11 department of audit, the department of revenue, the
12 consensus revenue estimating group and to the attorney
13 general. Information filed with the county assessor may
be
14 released to the county board of equalization, the
15 department of revenue and the department of audit;
16
17
(B) Upon prior notice to the
taxpayer,
18 information filed with the department may be released by
19 the department, upon written application, to any other
20 governmental entity if the governmental entity shows
21 sufficient reason to obtain the information for official
22 business;
23
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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
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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)
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