Board of equalization-questions before the board.

Wyoming's SF 39 clarifies that the State Board of Equalization can decide all questions about how tax laws are applied, including disputes over property assessments that might create county tax liability. The bill directly affects taxpayers, counties, and departments (like Transportation) involved in tax disputes by expanding the Board's authority to address issues beyond what parties initially raise. Key provisions require the Board to resolve questions about tax statute construction under the Wyoming Administrative Procedure Act, allowing it to consider new legal interpretations without being limited to arguments presented. This change applies to all tax-related disputes reviewed by the Board, including challenges to rules or assessments. The law takes effect July 1, 2023.