HB0148 - State board of equalization examination powers.
2001 |
State of Wyoming |
01LSO-0479 |
HOUSE BILL NO. HB0148
State board of equalization examination powers.
Sponsored by: Representative(s) Hines
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.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 39-11-102.1(c)(x) is amended to read:
9
10 39-11-102.1. Administration; state board
of
11 equalization.
12
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
Page 1
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:
8
9 (x) Carefully
examine into all cases wherein it
10 is alleged that property subject to taxation
has not been
11 assessed or has been fraudulently,
improperly, or unequally
12 assessed, or the law in any manner evaded or
violated, and
13 cause to be instituted proceedings which
will remedy
14 improper or negligent administration of the
tax laws of the
15 state.; The board shall not
review an allegation made
16 pursuant to this
paragraph unless:
17
18 (A) The petition for review is filed not
19 later
than five (5) years from the date the taxes were paid
20 or
should have been paid; or
21
22 (B) Fraud is alleged in the petition for
23 review.
24
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1 Section 2. This act is effective July 1, 2001.
2
3 (END)
Page 3