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HB 49: TAX RETURN INFORMATION - 1998 Budget/Special Session Sponsor: Rep. Louie Tomassi (R-H20, Big Piney); co-sponsors Rep. Budd Betts (R-H22, Dubois), Rep. Randall Luthi (R-H21, Freedom), Sen. Robert Peck (R-S26, Riverton), Sen. Greg Phillips (D-S15, Evanston) In Wyoming, county assessors are responsible for determining the fair market value of residential, commercial and agricultural properties, as well as industrial properties located solely within the county. Properties that cross county lines, such as railroads and pipelines, are assessed by the Wyoming Department of Revenue (WDOR). The WDOR also assesses mineral production, which is taxed as property. In the wake of recent disputes and confusion between local and state tax authorities over the value of certain industrial properties and mineral production, HB 49 was offered to give local governments greater access to tax information on state-assessed properties. Current statute already provides that, with prior notice to the taxpayer, the WDOR may provide information to another governmental entity if the latter provides sufficient reason to obtain the information for official business. HB 49 changed the may to a shall. Proponents argued that the bill would promote cooperation, rather than conflict, between state and local tax authorities, and pointed to recent efforts by counties to improve tax assessment and collection practices regarding large industrial taxpayers. Opponents raised the specter of breaches of confidentiality if more people have access to tax information. ( HB 49 did not change existing statutory prohibitions and penalties for revealing confidential data.) HB 49 failed to receive the two-thirds vote necessary for introduction of a non-budget bill in a budget session, 20-38 (2 excused). However, a similar bill, SF 26, was introduced in the Senate and later killed (please see following description). The vote listed below is the House vote to introduce HB 49. A YES vote means the legislator wished to consider giving local governments greater access to tax information on industrial properties and mineral production. A NO vote means the legislator did not wish to consider giving local governments greater access to tax information on industrial properties and mineral production.
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