S.F. No. 0052

Minerals-property tax lien.

Sponsored By: Senator(s) Case and Representative(s) Cooper

AN ACT relating to taxation and revenue; providing for property tax liens on mineral production as specified; and providing for an effective date.

1/6/2003 Bill Number Assigned

1/14/2003 S Received for Introduction

1/15/2003 S Introduced and Referred to S03

1/21/2003 S03 Recommended Amend and Do Pass

ROLL CALL

Ayes: Senator(s) Erb, Mockler and Peck

Excused: Senator(s) Anderson, J. and Job

Ayes 3 Nays 0 Excused 2 Absent 0 Conflicts 0

1/21/2003 S Placed on General File

1/22/2003 S Amendments Considered

SF0052SS001/A ADOPTED

Page 1-line 2 After "specified;" insert "providing a definition;".

Page 2-line 7 After "of any" delete balance of line and insert "delinquent taxpayer;".

Page 2-lines 8 through 12 Delete.

Page 3-line 9 Delete "county" insert "state".

Page 3-line 11 Delete "county" insert "state".

Page 3-line 19 After "tax lien" insert "with the clerk and recorder of the real estate records".

Page 4-line 1 Delete "person severing" insert "delinquent taxpayer;".

Page 4-line 2 Delete.

Page 4-line 18 Delete "person who severed the mineral" insert "delinquent taxpayer".

Page 6-after line 13 Insert and renumber:

"(O) As used in this paragraph, "delinquent taxpayer" means any person who has the legal responsibility to pay ad valorem taxes, fees, penalties or interest on mineral production and who has not made payment as of the date due of such taxes, fees, penalties or interest. A delinquent taxpayer may include a mineral lessee who is receiving production from the mineral interest; the mineral lessor to the extent of the lessor's retained interest; an owner of a royalty, overriding royalty or other interest carved out of the mineral estate; a person severing the mineral if the person has the legal responsibility for remittance of ad valorem tax, fees, penalties or interest on the mineral production.". PECK, CHAIRMAN

1/22/2003 S Passed CoW

1/23/2003 S Amendments Considered

SF0052S2001/A ADOPTED

Page 2-line 15 After "interests" insert "of the delinquent taxpayer".

Page 4-line 19 After "interest" insert "of the delinquent taxpayer". HAWKS

1/23/2003 S Passed 2nd Reading

1/24/2003 S Amendments Considered

SF0052S3001/A ADOPTED

Page 2-line 7 In the Senate Standing Committee Amendment (SF0052SS001/A) to this line, after "delinquent taxpayer" insert "to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i)".

Page 4-line 18 In the Senate Standing Committee Amendment (SF0052SS001/A) to this line, after "delinquent taxpayer" insert "to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i)".

Page 6-line 9 After "leasehold" insert "to the extent permitted by W.S. 39-14-103(c)(i), 39-14-203(c)(i), 39-14-303(c)(i), 39-14-403(c)(i), 39-14-503(c)(i), 39-14-603(c)(i) and 39-14-703(c)(i)". HAWKS, KUNZ

1/24/2003 S Passed 3rd Reading

ROLL CALL

Ayes: Senator(s) Anderson, J., Barrasso, Boggs, Burns, Caller, Case, Cathcart, Coe, Decaria, Devin, Geis, Goodenough, Hanes, Hawks, Hines, Job, Kunz, Larson, Massie, Meier, Mockler, Northrup, Peck, Roberts, Schiffer, Scott, Sessions and Vasey.

Nays: Senator(s) Barton and Erb.

Ayes 28 Nays 2 Excused 0 Absent 0 Conflicts 0

1/28/2003 H Received for Introduction

2/4/2003 H Introduced and Referred to H03

2/11/2003 H03 Recommended Amend and Do Pass

ROLL CALL

Ayes: Representative(s) Anderson, R., Bucholz, Childers, Cohee, Johnson, L., Lockhart, Meyer, Thompson and Wostenberg

Ayes 9 Nays 0 Excused 0 Absent 0 Conflicts 0

2/11/2003 H Placed on General File

2/14/2003 H Amendments Considered

SF0052HS001/AE (TO ENGROSSED COPY) ADOPTED

Page 3-line 20 After "occurred." insert "A copy of the lien shall be filed with the secretary of state, but such filing is not required to perfect the lien.". COHEE, CHAIRMAN

2/14/2003 H Passed CoW

2/18/2003 H Amendments Considered

SF0052H2001/AE (TO ENGROSSED COPY) ADOPTED

Page 3-line 18 After "lien" insert "and a certified copy of the delinquent tax statement". COOPER

2/18/2003 H Passed 2nd Reading

2/19/2003 H Laid Back Pursuant to HR 9-3

2/20/2003 H Passed 3rd Reading

ROLL CALL

Ayes: Representative(s) Alden, Anderson, R., Bagby, Baker, Berger, Boswell, Brechtel, Buchanan, Bucholz, Childers, Cohee, Cooper, Diercks, Edwards, Esquibel, Gentile, Gilmore, Hageman, Harshman, Harvey, Hinckley, Iekel, Illoway, Jansen, Johnson, L., Johnson, W., Jones, Jorgensen, Landon, Latta, Law, Lockhart, Luthi, Martin, McMurtrey, McOmie, Meuli, Meyer, Miller, D., Morgan, Nicholas, Olsen, Osborn, Parady, Petersen, Philp, Powers, Prosser, Reese, Robinson, Ross, Semlek, Simpson, Slater, Thompson, Tipton, Walsh, Warren, Wasserburger and Wostenberg.

Ayes 60 Nays 0 Excused 0 Absent 0 Conflicts 0

2/21/2003 S Did Concur

ROLL CALL

Ayes: Senator(s) Anderson, J., Barrasso, Barton, Boggs, Burns, Caller, Case, Cathcart, Coe, Decaria, Devin, Geis, Hawks, Hines, Job, Larson, Massie, Meier, Mockler, Northrup, Peck, Roberts, Schiffer, Scott and Sessions.

Nays: Senator(s) Erb, Hanes, Kunz and Vasey.

Excused: Senator(s) Goodenough

Ayes 25 Nays 4 Excused 1 Absent 0 Conflicts 0

2/21/2003 Assigned Number SEA 0018

2/25/2003 S President Signed SEA No. 0018

2/25/2003 H Speaker Signed SEA No. 0018

2/28/2003 Governor Signed SEA No. 0018

Chapter No. 0062 Session Laws of Wyoming 2003.