The bill amends the powers of the state board of equalization in Wyoming, specifically regarding its authority to decide questions related to the assessment, levy, and collection of taxes. It introduces new legal language that clarifies the board's authority to decide all questions related to its adjudicative and regulatory functions, emphasizing that the board is not limited to the legal interpretations presented by the parties involved. This change aims to enhance the board's decision-making capabilities and ensure it can address a broader range of issues that may arise in its operations.

Additionally, the bill specifies that the board shall hear appeals from county boards of equalization and review final decisions of the department upon application from any adversely affected interested person. It also establishes that the board must accept cases certified directly to it under certain conditions, particularly those involving potential tax liabilities for counties. The act is set to take effect on July 1, 2024, and it explicitly states that it will not affect any decisions or orders made by the board prior to this effective date.