Administrative Rule Review Report  #AR11-004

Legislative Service Office

22-Feb-11

AGENCY: Department of Revenue.

DATE SUBMITTED: January 27, 2011.

SUBJECT: Chapter 13, Property Tax Appraiser Education and Certification; and Chapter 16, Pollution Control Exemption.

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.

SUMMARY OF RULES:  Chapter 13 of the agency's rules provides requirements for the education and certification of property tax appraisers.  The rules are amended by revising the definition of "accredited educational program".  The rules are also amended by revising the qualifications for temporary certification and requiring persons with temporary certification to complete an accredited course and obtain a passing grade.  The rules are amended by revising the list of core educational programs.  The rules are amended by making technical revisions throughout.

Chapter 16 provides for property tax exemption for pollution control and fire suppression equipment.  The rules are amended by revising the application process including amending where the application forms are made available, requiring a separate application for each item being requested for exemption and revising the application deadline.  The rules are also revised to provide that applications for the exemption are confidential.

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.

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Joshua Anderson

Staff Attorney

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Lynda G. Cook

Staff Attorney

JDA/