Property taxes-appeals.

09LSO-0397.L3

FISCAL NOTE

This bill requires that in any appeals to the State Board of Equalization, taxpayers may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the Department of Revenue.

This bill also requires that in any appeals to a county board of equalization, taxpayers may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor.

The language of the proposed provision W.S. 39-13-109(b)(vi) simply restates what is the current state of the law. A taxpayer, in county board appeal, is allowed to present any credible evidence, including expert testimony and even hearsay, as long as it is probative, trustworthy, and credible. Wyoming Administrative Procedure Act, W.S. 16-3-108; Story v. Wyoming State Board of Medical Examiners, 721 P.2d 1013 (Wyo. 1986); Lunde v. state ex rel. Wyo. Workers’ Comp. Div., 6 P.3d 1256 (Wyo. 2000).

Prepared by:   Dean Temte, LSO    Phone: 777-7881

(Information provided Thomas R. Satterfield, State Board of Equalization; 777-7737)