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:

 

 

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

 

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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:

 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)

 

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