§ 39-13-107 — Compliance; collection procedures

Wyoming § 39-13-107

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 13: AD VALOREM TAXATION

Text

(a) Returns and reports. The following shall apply:
(i) Except as provided by chapter 14 of this title or
paragraph (ii) of this subsection, annually, commencing on
January 1, the county assessor or deputy assessors as provided
by W.S. 18-3-107(e) shall obtain from each property owner or
person having control of taxable property in the assessment
district for which they were appointed, a full, complete and
detailed statement of the amount of the taxable property owned
by or subject to the control of the property owner. If a
property owner fails to provide a listing of personal property
owned by him or under his control by March 1, unless an
extension is granted from the assessor in writing, the assessor
shall issue an assessment of personal property from the best
information available. The county assessor shall extend the date
for listing personal property from March 1 to April 1 upon
written request of the property owner provided the written
request is made not later than February 15. The county assessor
or his deputies or any representative of the department may
examine any property. The county assessor or his deputies shall
enter the fair market value of the property for taxation on the
assessment roll. The owner, or his agent, shall make and
subscribe the following oath:
"I, ...., the owner of (or agent, etc., as the case may be)
do solemnly swear (or affirm) that the above and foregoing
listed property is a full, true, correct and complete list of
all property owned by me or under my control as agent or
otherwise, and that I have not failed or neglected to list for
taxation for the year ...., all property of which I am the owner
or of which I have control as agent, guardian, administrator or
otherwise, in the county of ...., State of Wyoming, and that I
have not connived at any violation or evasion of the
requirements of law in relation to the assessment of property
for taxation.";
(ii) Annually, on or before the dates hereafter
indicated, any person whose property is subject to W.S.
39-13-102(m) shall sign under oath and submit a statement
listing the information relative to the property and affairs of
the company as the department may require to assess the
following property:
(A) May 1, rail car companies;
(B) April 1, pipeline companies, electric
utilities, telephone and telegraph companies and other public
utilities;
(C) May 1, railroad companies.
(iii) If the statement provided by paragraph (ii) of
this subsection is not filed, the department shall value the
property from the best information available. The department may
use information other than contained in the statement provided
by paragraph (ii) of this subsection to determine the fair
market value of the property provided by W.S. 39-13-102(m).
(b) The following provisions shall apply to the payment of
taxes, distraint of property and deferral:
(i) The following shall apply to the payment of taxes
due:
(A) On or before the first Monday of August, the
board of county commissioners shall by order entered of record
levy the requisite taxes for the year. On or before the third
Monday in August the county assessor shall compute the taxes
from the corrected valuations as corrected by the state board
and entered by the county assessor in the column of corrected
valuations. The county assessor shall deliver the tax list and
his warrant for the collection of the taxes to the county
treasurer setting forth the assessment roll, with the taxes
extended, containing in tabular form and alphabetical order the
names of persons in whose names property has been listed in the
county, with the classes of property and the value, total amount
of taxes and column of numbers and values and total taxes footed
commanding the treasurer to collect the taxes. At the end of the
tax list and warrant, the county assessor shall prorate the
total taxes levied to the several funds;
(B) The county treasurer upon receiving the tax
list and warrant shall immediately proceed to collect the taxes
levied for the current year and taxes remaining unpaid from
preceding years. The county treasurer shall issue receipts for
taxes paid, specifying the kind of tax and when paid, and enter
the payment on the tax list;
(C) Annually, on or before October 10 the county
treasurer shall send a written statement to each taxpayer by
mail at his last known address or, if offered by the county and
upon request of the taxpayer, by electronic transmission of the
total tax due, itemized as to property description, assessed
value and mill levies. The notice shall contain information,
including contact information, of any property tax relief
program authorized by state law and, if the property is a single
family residential structure, the taxes that will be avoided
pursuant to the exemptions under W.S. 39-11-105(a)(xliii) and
(xliv). Failure to send notice, or to demand payment of taxes,
does not invalidate any taxes due;
(D) Except as otherwise provided in W.S. 39-13-
113, taxes provided by this act are due and payable at the
office of the county treasurer of the county in which the taxes
are levied. Fifty percent (50%) of the taxes are due on and
after September 1 and payable on and after November 10 in each
year and the remaining fifty percent (50%) of the taxes are due
on and after March 1 and payable on and after May 10 of the
succeeding calendar year except as hereafter provided. If the
entire tax is paid on or before December 31, no interest or
penalty is chargeable;
(E) As between the grantor and grantee of any
property where there is no express agreement in writing as to
which party shall pay the taxes that may be assessed on the
property, if the property is conveyed on or after January 1, the
grantor shall pay the taxes for that year.
(ii) The following shall apply to the distraint of
property:
(A) The following shall apply to the removal of
property subject to tax:
(I) If the county treasurer has reasonable
grounds to believe that any taxable property in the county will
be removed from the county before the tax due or to become due
has been paid, he may take possession of so much of the property
as will be necessary to pay the taxes due or to become due for
the year plus the costs incident to keeping the property. The
property shall be released if the amount necessary to pay the
taxes plus costs is deposited with the county treasurer;
(II) If the tax list and warrant have been
delivered to the county treasurer, taxes are immediately due if
circumstances provided by subdivision (I) of this subparagraph
are present, and the county treasurer may levy distress against
the property;
(III) When acting pursuant to subdivision
(I) of this subparagraph the county treasurer may seize property
in any county of the state. When acting pursuant to subdivision
(II) of this subparagraph the county treasurer may forward the
tax claim to the county treasurer of any county in which the
property may be found who shall proceed to collect the taxes as
provided by subdivision (II) of this subparagraph.
(B) The following shall apply to the distraint
of property for nonpayment:
(I) Annually, the county treasurer shall
declare any taxes remaining unpaid on May 11 delinquent, and on
or before May 21 shall certify a list of delinquent taxes and
taxpayers, indicating the years for which payment is delinquent,
which constitutes the delinquent tax roll or list of the county
for the years covered thereby. The county treasurer shall stamp
upon each line of the delinquent tax roll "Delinquent May 11,
...." but failure to do so does not invalidate subsequent
collection proceedings;
(II) Following certification of the
delinquent tax roll or list, the county treasurer shall demand
payment of all delinquent taxes plus interest from the taxpayers
listed therein;
(III) In the event of nonpayment of
delinquent taxes and interest following demand therefor, the
county treasurer shall proceed to collect the delinquent taxes,
interest and costs provided by W.S. 39-13-108(b)(ii) and
39-13-108(e)(ix) by levying distress against the real or
personal property of the delinquent taxpayer as may be most
convenient except a homestead may only be sold for taxes due
upon it exclusively. The county treasurer may distrain and sell
personal property even if the delinquent taxpayer has real
property in the county, or may sell real property even if the
delinquent taxpayer has personal property in the county subject
to the homestead exception stated above.
(iii) The following shall apply to the deferral of
tax collection:
(A) On or before November 10 of the year taxes
are levied and upon the filing of an affidavit demonstrating an
adequate showing that he is qualified under subparagraph (N) of
this paragraph and if his principal residence is located on a
parcel of land not more than forty (40) acres, any person may
apply to the board of county commissioners for deferral of the
collection of not to exceed one-half (1/2) of any real estate ad
valorem taxes owed by the property owner on his principal
residence. The board of county commissioners of each county may
promulgate rules and regulations necessary to administer the
provisions of this paragraph including guidelines for a taxpayer
to demonstrate qualification and provisions allowing or
requiring annual payment of a portion of the taxes or interest
on deferred taxes. All rules, regulations, guidelines, forms and
other program information shall be submitted to the department
prior to July 1 of the year the deferral program is implemented
in the county. The board of county commissioners may implement
the program unless disapproved in writing by the department
within forty-five (45) days of submission. If at least ten (10)
residents of a county who are qualified under subparagraph (N)
of this paragraph submit a petition to the board of county
commissioners, the board of county commissioners shall hold a
hearing within thirty (30) days on the issue of whether to
promulgate rules to enable the qualified residents of the county
to participate in the tax deferral program authorized under this
paragraph;
(B) Any deferral of collection of taxes granted
by the board of county commissioners shall constitute a
perpetual tax lien against the property pursuant to W.S.
39-13-108(d)(i) with priority over any other lien. The taxpayer
shall file an affidavit each year demonstrating qualification
including any significant change to his financial status. If the
board of county commissioners finds that the taxpayer's
financial status to qualify under subdivision (N)(I) of this
paragraph has significantly changed, the board of county
commissioners shall, by written order, declare any taxes
deferred due and payable on an earlier date. Unless declared to
be due earlier, any taxes deferred shall be due and payable upon
a significant change in the taxpayer's financial status as
determined by the board of county commissioners, abandonment of
the property, failure to file annually the affidavit required by
this paragraph, the death of the property owner or the sale or
transfer of the property, whichever occurs first. If the board
of county commissioners finds at any time that the total taxes
deferred exceeds one-half (1/2) of the fair market value of the
property as estimated by the board of county commissioners, the
board of county commissioners may declare, by written order,
that all deferred taxes are immediately due and payable;
(C) Nothing in this paragraph shall be construed
to prohibit or affect requirements for property to be listed,
valued and assessed by the county assessor pursuant to law;
(D) Notwithstanding W.S. 39-13-108(b)(ii),
interest shall accrue on any tax collection deferral granted by
the board of county commissioners at a compounded rate of four
percent (4%) per annum, except for persons who qualify solely
under subdivision (N)(III) of this paragraph interest shall
accrue at a rate equal to the average yield on ten (10) year
United States treasury bonds for the previous three (3) calendar
years, plus one and one-half percent (1.5%) as determined by the
state treasurer for the calendar year preceding the year in
which application is made. Any tax collection deferral may be
prepaid at any time without prepayment penalty;
(E) Each year the county assessor shall
publicize in a manner reasonably designed to notify all
residents of the county the provisions of this section and the
method by which eligible persons may obtain a deferral;
(F) Payment of deferred taxes shall be
distributed pursuant to W.S. 39-13-111(a)(ii). Any taxes
deferred under this paragraph which would be distributed
pursuant to W.S. 39-13-111(a)(ii)(A) shall be paid from the
county general fund subject to reimbursement when the deferred
taxes are paid by the taxpayer or otherwise collected by the
county;
(G) The deferral option shall not be available
in any county which has not adopted rules as required by
subparagraph (A) of this paragraph, or which has received
disapproval of the county program by the department;
(H) If any residence is under mortgage, deed of
trust or purchase contract whereby the explicit terms of the
mortgage, deed or contract requires the accumulation of reserves
out of which the holder of the mortgage, deed or contract is
required to pay real property taxes, the holder or his
authorized agent shall cosign the affidavit to defer either
before a notarial officer or the county assessor or deputy in
the county in which the real property is located;
(J) If any residence is under rental and the
terms of the rental contract require the payment of taxes by the
renter, the renter may apply for the deferral provided the
property owner or authorized agent also cosigns the affidavit to
defer either before a notarial officer or the county assessor or
deputy in the county in which the real property is located;
(K) Consistent with generally accepted fiscal
accounting standards, each county implementing the deferral
program shall maintain adequate records pertaining to the
deferral program, by legal description, owner, taxpayer, if
different from owner, deferred taxes and interest, payments made
against deferred taxes and interest, and any other information
necessary to document and determine the status of deferred taxes
and interest in the county. These records shall be updated
annually or as needed, and a summary thereof shall be submitted
annually to the department of revenue on or before August 10;
(M) As used in this paragraph, "limited income"
means not to exceed a maximum gross monthly household income at
or below two hundred fifty percent (250%) of the federal poverty
level for a household of four (4) as adjusted annually by the
comparative cost-of-living index for the respective county as
determined by the division of economic analysis, department of
administration and information;
(N) An owner is qualified under this
subparagraph for his primary residence if:
(I) The owner's affidavit adequately
demonstrates limited income as defined in subparagraph (M) of
this paragraph;
(II) The owner is a person over the age of
sixty-two (62) years;
(III) The owner is a person with a
disability as determined by the social security administration;
or
(IV) The owner purchased the property at
least ten (10) years prior to the beginning of the tax year for
which he is applying for deferral of taxes.
(O) Repealed By Laws 2009, Ch. 176, § 2.
(c) Timelines. There are no specific applicable provisions
for timelines for this chapter.