Administrative Rule Review Report  #AR08-007

Legislative Service Office

21-Jan-08

 

AGENCY:                                 State Board of Equalization.

 

DATE SUBMITTED:                  January 14, 2008.

 

SUBJECT:                                 Chapter 6, Sections 2 through 8, Board of Equalization.

 

NATURE OF RULES:                     Legislative, procedural

 

STATUTORY AUTHORITY:         W.S. 34-1-142 and 39-11-102.1

 

DETERMINATION OF PROCEDURAL COMPLIANCE BASED UPON INFORMATION

SUBMITTED BY THE AGENCY TO LSO:  Apparently complete to date.

 

SUMMARY OF RULES:  The rules being amended provide procedures for the processing and transfer of statements of consideration.  The rules are amended to delete section 4 which was repealed January 6, 2004 and renumber the remaining sections as needed.  The rules are also amended to change "exclusion" to "exemption" throughout.  The prohibition of a county official to retain or destroy the State Board copy of a statement of consideration is deleted and county assessors are required to retain the assessor's copy of each statement in the event a copy is needed by the State Board.  Each month, each county assessor is required to email the number of statements of consideration that were processed in the preceding month.  The rules are also amended to clarify how sales should be entered into the computer assisted mass appraisal system (CAMA).

 

FINDINGS:  The rules appear to be within the scope of statutory authority and legislative intent.

 

STAFF RECOMMENDATION:  That the rules be placed on the Consent List and be approved by the Council as submitted by the Agency.

 

 

 

                                                            _______________________

                                                            Joshua Anderson

                                                            Research Associate

 

                                                            _______________________

                                                            David K. Gruver

                                                            Assistant Director

JDA/