Property tax-acquisition value.

HB 211 changes how property tax assessments work for certain real property by establishing a rebuttable presumption that acquisition value (what a property was purchased for) should be used instead of market value for tax calculations. It directly affects property owners and tax assessors dealing with properties classified under W.S. 39-13-103(b)(iii)(C), typically commercial or industrial properties. The bill removes confidentiality rules for sworn statements about these properties, making them public records accessible to anyone contesting tax assessments, and prohibits criminal penalties for disclosing them. This shifts transparency in property tax disputes by prioritizing purchase price data over market value for specific property types.