Like HB 49 described above, SF 26 was an attempt to give local tax authorities greater access to data on state-assessed properties.

SF 26 changed the existing law in the same way as HB 49, requiring the Wyoming Department of Revenue or Department of Audit to provide information to another governmental entity if the entity shows sufficient reason to obtain the information.

The Senate Revenue Committee amended SF 26 to define the "governmental entity" that may obtain tax data from the state as a "board of county commissioners, a county assessor, or their authorized agent."

Another Senate Revenue Committee amendment directed the Department of Revenue or Audit to make the pertinent information available for inspection at the location of the information, and prohibited copying or removing the information without written approval from the director of the department with custody of the information.

Arguments on SF 26 were much the same as for HB 49. Proponents argued that the bill would promote cooperation between state and local tax authorities, while opponents continued to raise questions about protection of confidentiality, despite the provision requiring on-site inspection of documents.

SF 26 failed on third reading (final passage) in the Senate, 12-18.