Opinion ID: 1309027
Heading Depth: 2
Heading Rank: 1

Heading: Legislative Efforts:

Text: During the 1984 through 1987 legislative sessions, 31 bills and 5 joint resolutions for constitutional amendments were filed for introduction, of which 14 bills and one constitutional amendment were successfully enacted and approved. [7] These legislative efforts during that four-year period were directed and detailed in the field of the ad valorem property tax, with the unfortunate result that all efforts in legislative approval or constitutional amendment to authorize any assessment ratio system ended in complete failure either by lack of votes to introduce or enact, or by veto of the one bill that was passed. General success in legislative attention to structure, form, and sufficiency of the assessment sequence was, however, clearly attained in legislative enactment and state board constitutional amendment. It was only in the second sequence assessment ratio/full-value factoring that neither acceptable legislative enactments nor constitutional amendments could be achieved. Failure in the passage did not come from lack of proposals or from intensity of effort in the face of the broadly based political and economic difficulties presented. The closest the legislature came to any successful resolution of the differentiated ratio status then existent in Wyoming property taxation was by one bill in the 1984 session, H.B. 98, which related to a staged formula approach to achieve equality, and which upon passage was vetoed by the governor on grounds of constitutionality and statutory conflict. [8]