Administrative Rule Review Report  #AR10-083

Legislative Service Office

20-Dec-10

AGENCY: Department of Revenue.

DATE SUBMITTED: December 10, 2010.

SUBJECT: Chapter 9, Property Tax Valuation Methodology and Assessment (County Assessments); and  Chapter 10, Designation of Agricultural and Non-Agricultural Lands for Ad Valorem Taxation.

NATURE OF RULES:                        Legislative, procedural

STATUTORY AUTHORITY:            W.S. 39‑11‑102(b)

DETERMINATION OF PROCEDURAL COMPLIANCE BASED UPON INFORMATION SUBMITTED BY THE AGENCY TO LSO:  Apparently complete to date.  Notice of the proposed adoption of new rules was provided by the LSO as required by W.S. 28-9-103(d). No comments have been received to date.

SUMMARY OF RULES:  These rules amend chapter 9 of the Department of Revenue rules dealing with county assessments and chapter 10 dealing with the designation of agricultural land.  Chapter 9 is amended by making technical changes and by adding new definitions used in the chapter.  The chapter is amended by adding section 16 which establishes the requirements for vacant land within a platted subdivision to be considered for present worth valuation.

Chapter 10 is amended by providing that individual parcels of 35 acres or more within a subdivision may be considered for agricultural classification.  The rules are also amended by revising the affidavit for agricultural land classification and providing that the affidavit form shall be available in the county assessor's office.

As a technical precaution, the agency should, in any future amendment of these rules, attempt to use a more prescriptive rather than narrative manner.

FINDINGS:  The rules appear to be within the scope of 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.

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Joshua Anderson

Staff Attorney

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Lynda G. Cook

Staff Attorney

JDA/