Property tax-acquisition value.

HB 282 establishes that for certain properties (like recently purchased residential real estate), the purchase price (acquisition value) is presumed correct for property tax assessment, unless proven otherwise. This directly affects property owners who recently bought land or buildings, as it shifts the burden to tax assessors to justify using a different value. The bill clarifies that sworn statements about acquisition value must remain confidential but can be used by county assessors and the state board of equalization to determine tax value, while maintaining privacy protections. It amends Wyoming's property tax code to formalize this presumption and update related definitions and procedures. The bill does not change tax rates but changes how property value is initially determined for tax purposes.